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$7$A$-4.$ You gathered the following data from time cards and individual employee earnings records. Your tasks are as follows:

On December $5,202x,$ prepare a payroll register for this biweekly payroll.

Calculate the employer taxes of FICA Social Security, FICA Medicare, FUTA, and SUTA.

Journalize the Payroll Register and the employer's tax liability.

$\backslash$table$[[$Employee$,$Marital Status,$\backslash$table$[[$Cumulative Earnings$],[$Before This Payroll$]],\backslash$table$[[$Biweekly$],[$Salary$]],$Check No$.,$Department$],[$Akin$,$ Sara,S$,$$$6,400,$$$1,560,30,$Production$],[$Gus$,$ April,S$,47,500,2,000,31,$Office$],[$Mayo$,$ Afton,S$,141,300,2,070,32,$Production$],[$Sams$,$ Caleb,S$,162,200,800,33,$Office$]]$CHAPTER $7$ Calculating Pay and Recording Payroll Taxes: The Beginning o

Assume the following:

FICA Social Security is $6\mathrm{.}2\%$ on $$142,800$; FICA Medicare is $1\mathrm{.}45\%$ on all earnings.

Federal income tax is calculated from Figure $7\mathrm{.}3.$

State income tax is $10\%$ of gross pay.

Charitable Contributions are $$11$ biweekly.

The SUTA rate is $5\mathrm{.}0\%$ and the FUTA rate is $0\mathrm{.}6\%$ on earnings up to $$7,000.$

Set B