Selected Data from a February Payroll Register for Ginn Company

Selected data from a February payroll register for Ginn Company are presented below. Some amounts are intentionally omitted. $\begin{array}{lclc}\text { Gross earnings: }\\\text { Regular } & \$ 22,200 & \text { State income taxes } & \$(3) \\\text { Overtime } & \underline{ (1) }& \text { Union dues } & \underline{ 200} \\\text { Total } & (2) & \text { Total deductions } & (4)\end{array}$


$\begin{array}{lrlr}\text { Deductions: } & & \text { Net pay } & \$ 19,931 \\\text { FICA taxes } & \$ 1,989 & \text { Accounts debited: } \\\text { Federal income taxes } & 2,840 & \text { Salarieshages expense } & (5)\end{array}$ FICA taxes are 7.65%. State income taxes are 4% of gross earnings.
Instructions
(a) Fill in the missing amounts.
(b) Journalize the February payroll and the payment of the payroll.