Requirement 1, Complete the payroll register. Round to two decimals. (Round all amounts to the nearest cent. Abbreviations used: Beg. = Medicare; Ins.- Insurance; With. Withholdings; Chk- Check.) Earnings Withholdings Salaries Beg.Current Ending Cum Earn and Period Cum Income Health United Total Net Chk Wages Earn Earn OASDI Med Tax Ins Way With Pay No Exp $ 77,000 4,500 81,500 279.00 65.25 $ 900 $ 90 $ 15$1,349.25$ 3,150.75 801 4,500 35 1,886.40 5,313.60 802 7,200 3,300 3,300 4,500 $22,800 12,000 7,200 119,200403.00 104.40 1,200 144 48,000 3,300 51,300 204.60 61,000 3,300 64,300 204.60 47.85 47.85 65.25 1,100 600 0 918.45 2,381.55 803 20 1,188.45 2,111.55 804 0 1,534.25 2,965.75 805 850 0 4,500 4,500 279.00 90 $ 298,000 $ 22,800 $320,800 $1,370.20 330.60 $ 4,650 $ 456 $70 $ 6,876.80$15,923.20 Requirement 2. Journalize County Company's salaries and wages expense accrual for the current pay period. (Round all amounts to the n Requirement 2. Journalize County Company's salaries and wages expense accrual for the current pay period. (Round all amounts to the r last line of the journal entry table.) Date Accounts and Explanation Debit Credit Dec. 31