The Kracker Company has four employees. All are paid on an hourly basis and receivetime & a half for all hours worked in excess of 40 per week. A summary of the time worked forthe week ended 12/29/A, along with other relevant data is presented below:

CumulativeRegular Health Earnings

Name Hours Hrly. Rate FWT SWT Insurance Other 12/22/AAmes 20 8.00 9.40 3.60 12.00 $45,000.00 Baker 48 12.00 92.80 17.20 9.00 10.00 94,100.00 Cobb 40 10.00 64.30 14.70 9.00 20.00 95,000.00 Dunn 44 8.00 40.15 16.70 12.00 6,800.00

The "other" deduction from Baker & Cobb is for charitable contributions to the United Way.

Baker & Cobb work in the office, and Ames & Dunn are salespeople.

Tax Rates & limits are as follows: EarningsRate Limit

FICA (employer & employee) 6.20% $94,200.00 Medicare (employer & employee) 1.45% - NYS Unemployment (SUI) (employer) 4.50% 8,500.00 Federal Unemployment (FUI) (employer) 0.80% 7,000.00

Required:A) Complete the payroll register for the week ended 12/29/A.B) Journalize the entry to record the payroll.C) Journalize the entry to record the employer's liabilities for payroll taxes.