Wildhorse Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the weekended March 15 are presented below. Employee United Fund Hours Worked 40 Hourly Rate $11.00 9.00 Ben Abel Rita Hager Federal Income Tax Withholdings $48.00 21.00 $5.00 42 5.00 Jack Never 44 7.00 60.00 8.00 Sue Perez 46 7.00 61.00 5.00 The following tax rates are applicable: FICA 7.65% (the 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128.400 and the Medicare tax rate of 1.45% on all salaries and wages), state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.6%. Journalize employer payroll taxes. No employee has reached the Social Security limit of $128.400 or the FUTA/SUTA limit of $7,000. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 15 eTextbook and Media List of Accounts Journalize the payment on March 31 of the FICA taxes and federal income taxes payable only. (Round answers to 2 decimal places, eg. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 31