I need help with the journalizing the payroll I cant seem to get it right

Natalie is considering hiring two permanent employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 hours per week. She is curious as to how this would affect her company's financial position She has created some hypothetical payroll data which are presented below. Employee Hours Worked Hourly Rate Cumulative Prior Earnings Federal Income Tax United Fund 40 $12 $? ? $8 B. Borke E. Clarke $9.792 10,608 50 12 ? 10 7 Borke and Clarke are each married and they claim 1 and 2 withholding allowances respectively. The 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages. State income taxes are 4% (a) Prepare a payroll register for the hypothetical weekly payroll. Use the tax withholding table in Illustration 13.8 in the text for federal income tax withholdings. Since both employees have exceeded the $7.000 threshold for unemployment, no additional unemployment taxes are to be accrued or paid. (Round answers to 2 decimal places, eg. 15.25.) Earnings Wages Hours Expense Employees Regular Ovdatime Gross Pay B. Borke 40 480 480 E. Clarke 50 480 180 660 Totals 90.00 960 $ 180 $ 1.140 e Textbook and Media List of Accounts federal income tax withholdings. Since both employees have exceeded the $7,000 threshold for unemployment, no additional unemployment taxes are to be accrued or paid. (Round answers to 2 decimal places, eg. 15.25.) Cookie Creations Payroll Register For the Week ending Taxable Earnings Cumulative Earnings Social Security Medicare FICA 10.242 29.76 6.96 11.268 40,92 9.57 $ $ e Textbook and Media List of Accounts Attempts: 4 of 4 used Prepare a payroll register for the hypothetical weekly payroll. Use the tax withholding table in Illustration 13.8 in the text for federal income tax withholdings. Since both employees have exceeded the $7,000 threshold for unemployment, no additional unemployment taxes are to be accrued or paid. (Round answers to 2 decimal places, eg. 15.25.) Creations 1 Register Veek ending Deductions FICA Federal Income Tax Slute Income Tax United Fund 30.72 57.6 19.2 50.49 79.2 26.4 $ 136.8 45.6 $ e Textbook and Media List of Accounts Prepare a payroll register for the lypothetical weekdy payroll. Use the tax withholding table industration 12 in the federal income tax withholdings. Since both employees have acceeded the $7.000 threshold for unemployment to add unemployment tos are to be accrued or paid. Round answers to 2 decimal los. 8.15.25) United Fund Total Netpay Sales and 1135 10 35610 30 1 20942 5 Textbook and Media List of Accounts Attempts: 4 (b) o 1 3 199 N Journalize the payroll for the period. (Round answers to 2 decimal places, eg. 15.25. Credit account titles are automatically Indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Salaries and Wages Payable FICA Taxes Payable United Fund Contributions Payable Federal Income Taxes Payable State Income Taxes Payable (To record payroll) eTextbook and Media List of Accounts Assistance Used