Prepare the payroll register for each EE. Journal the payroll and then update the trial balance as of March 31st.

Instructions: Prepare the payroll register for each EE. Journal the payroll and then update the trial balance as of March 31st March 12th - Paid Federal w/h, Social Security, and Medicare payroll tax liabilities March 15th payroll - Semi-monthly. Thus 4 previous pays. Assume all employees wages and payroll deductions have not changed since Jan. 14. County rate for each EE 1.5%. Company SUTA rate 2.5% EE #1 Past wages $10,000 current wages $2,500. Fed Wh= $230 EE#2 Past wages $8.100/ current wages $2.025 Fed Wh = $190 EE #3 Past wages $6,400 / current wages $1,600 Fed wh= $140 Use the trial balance below for your opening balances Company Name Trial Balance As of March 10th 20XX Credit Debit 14,650.00 Cash Soc. Sec. payable 735.00 Medicare payable 175.00 Federal income taxes payable 600.00 State income taxes payable 400.00 County income taxes payable 185.00 FUTA payable 122.00 SUTA payable 600.00 39,483.00 Capital Wages Expense Payroll tax Expense 24,500.00 3,150.00 Total 42,300.00 42,300.00