Instructions: Prepare the payroll register for each EE$.$ Journal the payroll items below and then update the trial balance as of February ${28}^{th}$

Feb. ${25}^{th}-$ Paid Federal whh$,$ Social Security, and Medicare payroll tax liabilities.

Feb. ${28}^{th}-$ Semi$-$monthly payroll. Thus $3$ previous pays. Assume all employees wages and payroll deductions have not changed since Jan. $1^{st}.$

County rate for each EE $1\mathrm{.}5\%,$ Company SUTA rate $2\mathrm{.}5\%$

$\backslash$table$[[$EE #$1$ Current wages $$2,750,$Fed $Wh=$$$250,],[$EE#$2,$Current wages $$2,200,$Fed $Wh=$$$210$

D$4$ vvvdots$vv{f}_{x}vv=I4**$$$D$$$6$