You gathered the following data from time cards and individual employee earnings records. Your tasks are as follows:
1. On December 5, 201X, prepare a payroll register for this biweekly payroll.
2. Calculate the employer taxes of FICA OASDI, FICA Medicare, FUTA, and SUTA.
3. Journalize the Payroll Register & Employer’s tax liability.

Assume the following:
1. FICA OASDI is 6.2% on $117,000; FICA Medicare is 1.45% on all earnings.
2. Federal income tax is calculated from Figure 7.2.
3. State income tax is 8% of gross pay.
4. Union dues are $12 biweekly.
5. The SUTA rate is 5.4%, and the FUTA rate is 0.6% on earnings up to $7,000.