P$12\mathrm{.}4($LO $1)$ Excel $($Payroll Tax Entries$)$ The following is a payroll sheet for Otis Imports for the month of September $2025.$ The company is allowed a $1\%$ unemployment compensation rate by the state; the federal unemployment tax rate is $0\mathrm{.}8\%$ and the maximum for both is $$7,000.$ Assume a $10\%$ federal income tax rate for all employees and a $7\mathrm{.}65\%$ FICA tax on employee and employer on a maximum of $$142,800.$ In addition, $1\mathrm{.}45\%$ is charged both employer and employee for an employee's wages in excess of $$142,800$ per employee.

$\backslash$table$[[$Name$,\backslash$table$[[$Earnings$],[$to Aug. $31]],\backslash$table$[[$September$],[$Earnings$]],\backslash$table$[[$Income$],[$Tax$],[$Withholding$]],$FICA,Unemployment Tax$],[$State$,$Federal$],[$B$.$D$.$ Williams,$$6,800,$$$800,,,,],[$D$.$ Raye,$6,500,700,,,,],[$K$.$ Baker,$7,600,1,100,,,,],[$F$.$ Lopez,$13,600,1,900,,,,],[$A$.$ Daniels,$131,300,13,000,,,,],[$B$.$ Kingston,$136,300,16,000,,,,]]$

Instructions

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

b$.$ Make the entry to record the payroll tax expenses of Otis Imports.

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.