Ethridge Drug Store has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended February 15, 2014, are presented below.

Joseph and Wilgus are married. They claim 2 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65% on all wages, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%.

Instructions
(a) Prepare a payroll register for the weekly payroll. (Use the wage-bracket withholding table in Illustration E- on for federal income tax withholdings.)

(b) Journalize the payroll on February 15, 2014, and the accrual of employer payroll taxes.
(c) Journalize the payment of the payroll on February 16, 2014.
(d) Journalize the deposit in a Federal Reserve bank on February 28, 2014, of the FICA and federal income taxes payable to thegovernment.

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Hourly Rate Federal Income Tax Withholdings Employees A. Joseph J. Wilgus P. Kirk L. Zhang Hours Worked 35 42 $14.00 $12.00 $12.00 $12.00 United Fund $-0- 5.00 7.50 5.00 57 52 48 MARRIED Persons-WEEKLY Payroll Period if the wages are- At least than And the number of withholding allowances claimed is_ But less 0 6 9 10 The amount of income tax to be withheld is 490 500 510 520 530 500 56 48 40 32 24 17 91 0 0 510 57 49 42 34 26 18 10 3 000 520 59 51 43 35 27 20 12 530 60 52 45 37 29 21 1360 0 540 62 54 46 38 30 23 157 0 0 0 550 63 55 48 40 32 24 16 9 0 0 560 65 57 49 4 33 26 18 10 200 570 66 58 51 43 35 27 19 12 4 580 68 60 52 44 36 29 2113 590 69 61 5 46 38 30 2215 7 0 0 550 570 580 0 590 600 71 63 55 47 39 32 24 16 610 72 64 57 49 41 33 25 18 10 0 620 74 66 58 50 42 35 27 19 11 630 75 67 60 52 44 36 2821 13 5 0 640 77 69 6153 45 38 30 22 14 70 8 1 610 620 630 650 78 70 63 5547 39 31 24168 0 660 80 72 64 56 48 41 33 25 17 102 670 81 73 66 5850 42 34 27 19 11 680 83 75 67 59 51 44 36 28 20 13 5 690 84 76 696 53 45 3730 22 146 650 670 680