17 19 Part 3 (16 points) 20 Payroll data for the employees of Apple Co. this week is as follows: Federal Year to Date Gross Pay Gross Pay Income Tax As of the week before this week Employee This Week To Withhold Correct taxes withheld as of then) John Doe $2,800 $28,000 Jane Doe 2,300 340 128,000 Oscar Martinez 1,200 6,200 27 Angela Martin 1,700 510 132,800 28 Total $8,000 $1,100 $160 90 29 30 F.I.C.A. tax is 7.65% up to $130,000 of annual earnings, and 1.45% over $130,000. 31 Only the employer is responsible for State (4.0%) and Federal (1.0%) Unemployment 32 taxes which are both levied on the first $7,000 of earnings per employee per year. 34 Prepare the journal entries to record this week's (a) wages and salaries paid, 35 and (b) employer payroll taxes. Account Title Debit Credit 36