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 and the employer?s tax liability.

Assume the following:

1. FICA OASDI is 6.2% on $127,200; FICA Medicare is 1.45% on all earnings.

2. Federal income tax is calculated from Figure 7.2 .

3. State income tax is 9% of gross pay.

4. Union dues are $11 biweekly.

5. The SUTA rate is 5.0% and the FUTA rate is 0.6% on earnings up to $7,000.

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Allowance and Cumulative Earnings Biweekly Marital Status Before This Payroll Salary Check No. Department Employee Akin, Joan S-3 $37,400 $1.560 30 Production Gus, Napp S-1 47,500 2,000 31 Office Mayo, Jules S-2 64,300 2,070 32 Production Sams, Phil S-1 4,200 800 33 Office