Bowman Service Center uses a voucher form and a voucher register similar to the ones described in this chapter.

Bowman Service Center's payroll register for May 15 oft he current year shows the following information.

The abbreviation for voucher is V.

Instructions:
1. Prepare a voucher for the payroll! on May 15 of the current year.
2. Use page 5 of a voucher register. Journalize the voucher for the payroll. Assume that the voucher has been approved. After the voucher is journalized, complete Section 4 of the voucher.

Transcribed Image Text:

Transactions: May 15. Recorded voucher for semimonthly payroll for period ended May 15, $3,120.97 (total payroll: sales, $2,530.53; administrative, $1,687.00, less deductions: employee income tax payable- federal, $632.63; employee income tax payable-state, $126.53; social security tax payable, $274.14; Medicare tax payable, $63.26). V51.