Complete the Payroll Register for the February and March biweekly pay periods, assuming benefits went into effect as anticipated.

Use the Wage-Bracket Method Tables for Income Tax Withholding in Appendix C (or the IRS federal income tax withholding assistant). Complete the General Journal entries as follows:

Post all journal entries to the appropriate General Ledger accounts.

Account: Cash 101

Account: Employee Federal Income Tax Payable 203

Account: Social Security Tax Payable 204

Account: Medicare Tax Payable 205

Account: Employee State Income Tax Payable 206

Account: 401(k) Contributions Payable 208

Account: Health Insurance Payable 209

Account: Salaries and Wages Payable 210

Account: FUTA Tax Payable 211

Account: SUTA Tax Payable 212

Account: Payroll Taxes Expense 514

Account: Salaries and Wages Expense 515

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February 4 February 4 February 8 February 18 February 18 February 22 February 22 March 4 March 4 March 9 March 18 March 18 March 23 March 23 Journalize the employee pay. Journalize the employer payroll tax for the February 4 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base. Issue the employee pay. Journalize the employee pay. Journalize the employer payroll tax for the February 18 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employee will exceed the FUTA or SUTA wage base. Issue the employee pay. Issue payment for the payroll liabilities. Journalize the employee pay. Journalize the employer payroll tax for the March 4 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base. Issue the employee pay. Journalize the employee pay. Journalize the employer payroll tax for the March 18 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base. Issue the employee pay. Issue payment for the payroll liabilities.