Ankel Footwear employees three salespeople, and pays time-and-a-half for overtime. Weekly paychecks are distributed on the Tuesday following the last day of the week (Saturday). Ankel withholds income tax (20%), FICA OASDI (6.2%), and FICA—Medicare (1.45%). Ankel also pays payroll taxes for FICA—OASDI (6.2%), FICA—Medicare (1.45%), and state and federal unemployment (5.4% and 0.6% respectively). The payroll data for the three salespeople for the week ended March 31 follows:

                 

Requirements
1. Complete the Payroll Register for the three employees for the week ended March 31, 2018.
2. Complete the Payroll Tax Register.
3. Compute the total payroll expense for the week ended March 31.
4. Record the payroll entries Ankel makes for each of the following:

a. Wage expense related to the three employees on Saturday, March 31.
b. Employer payroll taxes related to the three employees.
c. Payment of all payroll taxes (employee and employer related) on April 3.
d. Payment of wages on Tuesday, April 3.