Welstead Company has the following data for the weekly payroll ending January 31.

Employees are paid 1½ times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65% on the first $117,000 of gross earnings and 1.45% in excess of $117,000. Welstead Company is subject to 5.4% state unemployment taxes on the first $9,800 and 0.8% federal unemployment taxes on the first $7,000 of gross earnings.
Instructions
(a) Prepare the payroll register for the weekly payroll.
(b) Prepare the journal entries to record the payroll and Welstead's payroll tax expense.

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Hours Federal HourlyIncome Tax Health Withholding Insurance Employee M T W T F S W. Jeong C. Garrison 8 888 82 J. Buss Rate $11 13 14 $34 43 58 $18 15 20 8 8 9 8 83 8 10 8 8 9 0