Based on the information below, 1) complete the April 15th payroll and 2) prepare the journal entries needed to record payroll and the also the employer's liability. (Two journal entries) Assume a state unemployment tax rate of 3.2% and a federal unemployment tax rate of 0.8% and a $7,000 maximum taxable earnings. Gross Pay Standard Federal Gross Pay - Overtime Total Gross Pay Withholding Union Dues Deduction Name Earnings to Date J. Erin M. Riddle W. Monde M. Murray $ $ $ $ 3,800.00 $ 6,950.00 $ 7,200.00 $ 8,000.00 $ 200.00 $ 250.00 $ 300.00 $ 350.00 $ 70.00 $ 50.00 $ $ 270.00 $ 300.00 $ 300.00 $ 350.00 $ 18.10$ 9.20$ 15.70 $ 28.40 $ 9.00 11.00 14.00 $ - (1) Payroll Register Total Gross Pay Federal Withholding Date Name Other Deductions FICA Net Pay (2) Date Account Debit Credit