Assume that the payroll records of Klein Oil Company provided the following information for the weekly payroll ended November 30, 2017.

Additional information: All employees are paid overtime at time and a half for hours worked in excess of 40 per week. The FICA Social Security tax rate is 6.2% for the first $117,000 of each employee's annual earnings. The FICA Medicare tax rate is 1.45% of each employee's annual earnings without limit. The employer pays unemployment taxes of 6.2% (5.4% for state and 8% for federal) on the first $7,000 of each employee's annual earnings.
Instructions:
a) Prepare the payroll register for the pay period.
b) Prepare general journal entries to record the payroll, payment of net pay, and employer payroll taxes.

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YTD Earnings Federal WorkedPay RateIncome Tax Dueseek $442 Hours Hourly Union thru previous Employee T. King T. Biniorn N, Cole C. Hennesey $55 S9 $118,000 $23,200 $5,700 S7 $49,500 46 S15 $97 S5 40 $25 $148 S30 S230