please look at the data and answer questions 1 and 2

The fnllowina data far Throwback Industries Inc relate to the payroll for the week ended December 9 by Salary Fedoral Income Tax US. Savings Bonds Employees Mantle and Williams are ofilice staff, and all of the other employees are sales personnel All sales personnel are paid times the tegular rate for all hours in excess of 40 hours per week. The social security tax rate is 6.0%, and Medicare tax is 1.5% of each employee's annual earnings. The next payroll check to be used is No 901 Instructions 1. Prepare a payroll summary for Throwback Industries inc, for the week ended December 9 , Round all calculations to the nearest cent. Use the following columns: Employee, Total Hours, Regular Earnings, Overtime Earnings, Total Earnings, Social Security Tax, Medicare Tax, Federal Income Tax, U.S. Savings Bonds, Total Deductions, Net Pay, Ck. No, Sales Salaries Expense, and Ofilice Salaries Expense. 2. Joumalize the entry to record the payroll for the week