A weekly payroll summary made from labor time records shows the following data for TMC Company:

$\backslash$table$[[$Employee$,$Classification,$\backslash$table$[[$Marital$],[$Status$]],\backslash$table$[[$Hourly$],[$Rate$]],$Regular Hours,$\backslash$table$[[$Overtime$],[$Hours$]]],[$C$.$ Collier,Direct,Married,$$15,40,2],[$S$.$ Brown,Direct,Single,$$13,40,6],[$E$.$ Anglin,Direct,Single,$$15,40,],[$R$.$ Kues,Indirect,Married,$$12,40,3],[$A$.$ Studer,Indirect,Married,$$16,38,]]$

Other information:

a$.$ Overtime is payable at one$-$and$-$a$-$half times the regular rate of pay for an employee and is distributed to all jobs worked on during the period.

b$.$ Income taxes withheld $($FIT$)$ are $$50$ for employees with $$610$ or more of gross income in the period and $$40$ for those who earn less.

c$.$ Each married employee contributes $$60$ for health insurance; single employees contribute $$30.$

d$.$ FICA taxes are $8\%$ on the first $$100,000$ of gross pay; FUTA and SUTA are $1\%$ and $4\%,$ respectively, on the first $$8,000$ of gross

pay. Since this is January, none of the employees have reached the limitations$.$

Required:

Determine the net pay of each employee.

Prepare the journal entries for the following:

a$.$ Recording the payroll.

b$.$ Paying the payroll.

c$.$ Distributing the payroll.