$12 E11-11 Ramirez Company has the following data for the weeldy payroll ending January 31. Federal Hours Hourly Income Tax Health Employee M T W T F S Rate Withholding Insurance L. Helton 8 8 9 8 10 3 $34 $10 R. Kenseth 8 8 8 8 8 2 14 37 25 D. Tavaras 9 10 8 8 9 0 15 58 25 Employees are paid 15 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65% on the first $117,000 of gross earnings. Ramirez 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 Ramirez's payroll tax expense