The payroll records of Swift Company provided the following data for the weekly pay period ended December 7:

The FICA Social Security tax rate is 6.2% and the FICA Medicare tax rate is 1.45% on all of this week’s wages paid to each employee. The state income tax equals 8 percent of the amount withheld for federal income tax purposes. (Use the withholding tables in Exhibits 9.4 and 9.5.)
Required
1. Prepare a payroll register similar to that in Exhibit 9.8 for Swift Company for the pay period ending December 7. Your payroll register should have columns for employee name, gross pay, federal income tax withheld, state income tax withheld, Social Security tax, Medicare tax, and deductions for medical insurance, union dues, and United Way contributions, and net pay.
2. Prepare the journal entry to record the December 7 payroll.
3. Prepare the journal entry to pay the December 7 payroll. Swift Company does not use a special payroll bank account.

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Earnings to End of Gross Marital Employee Previous Week Pay Status No. of Allowances Medical Insurance Deduction Union United Dues Way Ronald Arthur.. $54,000 $1,200 Married 3 $125 $15 $15 John Baines 40.500 900 Single 2 135 15 30 Ted Carter 45,000 1.000 Married 2 150 ---0- 20