Please help me with this on am being timed. plz help

An employee receives an hourly wage rate of $23, with time-and-a-half for all hours worked in excess of 40 during the week. Payroll data for the current week are as follows: hours worked, 46; federal income tax withheld, $112; social security tax rate, 6.0%; Medicare tax rate, 1.5%; state unemployment compensation tax, 3.4% on the first $7,000; and federal unemployment compensation tax, 0.8% on the first $7,000. What is the net amount to be paid to the employee? Round your answer to the nearest cent.

a.$1,127.00

b.$861.48

c.$946.00

d.$930.48

And this one plz

Chang Co. issued a $48,900, 120-day, discounted note to Guarantee Bank. The discount rate is 9%. Assuming a 360-day year, the cash proceeds to Chang Co. are ______ .

Round your answer to the nearest whole dollar.

a.$48,900

b.$49,267

c.$53,301

d.$47,433