Calculate and record net pay. E10.6 (LO 1), AP Dan Noll's gross earnings for the week were $1,780, his federal income tax withholding was $303, and his FICA total was $136. There were no state income taxes. Instructions a. What was Noll's net pay for the week? b. Journalize the entry for the recording of his pay in the general journal. (Note: Use Salaries and Wages Payable, not Cash.) c. Record the issuing of the check for Noll's pay in the general journal. Record accrual of payroll taxes. E10.7 (LO 1), AP According to the accountant of Ulster Inc., its payroll taxes for the week were as follows: $137.68 for FICA taxes, $13.77 for federal unemployment taxes, and $92.93 for state unemployment taxes. Instructions Journalize the entry to record payroll taxes