Gonzalez Company has the following data for the weekly payroll ending January 31.

                         

Employees are paid 11⁄2 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 8% on the first $100,000 of gross earnings. Gonzalez Company is subject to 5.4% state unemployment taxes and 0.8% federal unemployment taxes on the first $7,000 of gross earnings.

Instructions
  (a) Prepare the payroll register for the weekly payroll.
  (b) Prepare the journal entries to record the payroll and Gonzalez’s payroll tax expense.