Below is a payroll sheet for Otis Import Company for the month of September $2020.$ The company is allowed a $\backslash (\backslash$quad $5\mathrm{.}40\backslash \%\backslash )$ unemployment compensation rate by the state; the federal unemployment

Instructions:

$($a$)$ Complete the payroll sheet and make the necessary entry to record the payment of the payroll.

Journal entry

$($b$)$ Make the entry to record the payroll tax expenses of Otis Import Company.

Journal entry:

$($c$)$ Make the entry to record the payment of the payroll liabilities created. Assume that the company pays all payroll liabilities at

the end of each month.

Journal entry: