= Requirement 1. Complete the payroll register. Round to two decimals. (Round all amounts to the nearest cent. Abbreviations used: Beg. Beginning; Cum. = Cumulative; Earn. = Earnings; Exp. = Expense; Med. = Medicare; Ins. = Insurance; With. = Withholdings; Chk = Check.) Earnings Withholdings Salaries Beg. Current Ending and Cum. Period Cum. Income Health United Total Net Chk Wages Earn. Earn. Earn. OASDI Med. Tax Ins. Way With. Pay No. Exp. $ 77,000 $4,600 $ 1,702 $ 92 $ 25 801 130,000 5,000 1,600 100 45 802 52,000 2,700 999 54 0 803 60,000 3,300 1,056 66 20 20 804 0 4,500 1,440 90 0 805 $319,000 $ 20,100 $ 6,797 $ 402 $ 90 Data table Earnings Beginning Current Ending Withholdings Cumulative Period Cumulative Income Health United Earnings Earnings Earnings OASDI Medicare Salaries and Net Check Wages Tax Insurance Way Withholdings Pay No. Expense Total $ 77,000 $ 4,600 $ 1,702 $ 92 $ 25 801 130,000 5,000 1,600 100 45 802 52,000 2,700 999 54 0 803 60,000 3,300 1,056 66 20 804 0 4,500 1,440 90 0 805 $ 319,000 $ 20,100 $ 6,797 $ 402 $ 90 - er