Please help with completing payroll registers based off the information below. Record transactions and journal.

Tax Rate Information: Federal Income Tax - use the percentage method withholding chart provided in the textbook. State Income Tax - 2.75% OOOOC Social Security tax is withheld from the first $142,800 of earnings at the rate of 6.2% Medicare tax is withheld at the rate of 1.45%. FUTA/SUTA tax is withheld from the first $7,000 of earnings. FUTA rate is 0.6%, and SUTA rate is 4.25%. Employee Information: Jordan's Coaching pays its employees on a bi-weekly pay period and pays time-and-a-half for hours over 80 in a bi-weekly period. Employee Department Previous Earnings Marital Status/ (YTD) Allowances Jose Harris Consulting $12,225.00 S-2 Millie Simmons Consulting $6,800.00 S-1 Craig Phelps Consulting $5,280.00 S-3 Vincent Albert Office $7,200.00 S-2 Annette Isbell Office $3,093.75 S-0 Directions: Record the transactions that appear on the following page in a general journal. No descriptions necessary. Prepare payroll registers as requested, and use them as the basis for accounting entries when appropriate. Post all transactions.PAYROLL PERIOD #1 April 15 Deposited March's federal income taxes in a bank. 15 Recorded and paid the bi-weekly payroll. Prepare a payroll register using the following information: Employee Hours Rate Per Hour Insurance Premiums Check NO. Jose Harris 82 $25.00 $35.00 1063 Millie Simmons 60 18.00 -0- 1064 Craig Phelps 90 22.00 35.00 1065 Vincent Albert 80 15.00 35.00 1066 Annette Isbell 85 12.50 35.00 1067 15 Journalize the payroll. 15 Journalize the payment of the payroll. 15 Recorded the employer's payroll taxes on the April 15 payroll. 20 Paid insurance premiums collected to the insurance company. 20 Deposited state income tax withheld.PAYROLL PERIOD #2 30 Recorded and paid the bi-weekly payroll. Prepare a payroll register using the following information (remember to update the Previous Earnings (YTD) to reflect the information calculated in the last pay period): Employee Hours Rate Per Hour Insurance Premiums Check NO. Jose Harris 80 $25.00 $35.00 1068 Millie Simmons 60 18.00 35.00 1069 Craig Phelps 90 22.00 35.00 1070 Vincent Albert 80 15.00 35.00 1071 Annette Isbell 84 12.50 35.00 1072 30 Journalize the payroll. 30 Journalize the payment of the payroll. 30 Recorded the employer's payroll taxes on the April 30 payroll. 30 Record the depositing of any required FUTA/SUTA taxes as of April 30.GENERAL JOURNAL Page 52 DATE PR DEBIT CREDIT\f\f\f'- BIWEBKLY Payroll Period Percentage Method Withholding Chart STANDARD Withholding Rate Schedules NOT checked) (Use these if the box in Step 2 of Form W-4 l5 of the If the Adjusted Wage amount that Amount (line 1h) Is: The tentative the Adjusted Wage But less amount to Plus this percentage exceeds At least than withhold ls: A a c n E ' Married Filing jointly $0 $965 $0.00 0% $0 $965 $1,731 $0.00 10% $965 $1,731 $4,083 $76.60 12% $1,731 $4,083 $7,610 $358.84 22% $4,083- $7,610 $13,652 $1,134.78 24% $7,610 $13,652 $17,075 $2,584.86 32% $17,075 $25,131 $3,680.22 35% $25,131 $6,499.82 37% __ -:_ Single or Married Filingeparateiy $0 $483 $0.00 0% $483 $865 $0.00 10% $865 $2,041 $38.20 $2,041 $3,805 $179.32 $3,805 $6,826 $567.40 $6,825 $8,538 $1,292.44 $8,538 $1,840.28 $20,621 $0 $723 $1,269 $2,808 $4,044 $7,065 $8,777 $20,862