Ethridge Drug Store has four employees who are paid on an hourly basis plus timeand- a-half for all hours worked in excess of 40 a week. Payroll data for the week ended February 15, 2017, 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 I-5 on page I-4 for federal income tax withholdings.)
(b) Journalize the payroll on February 15, 2017, and the accrual of employer payroll taxes.
(c) Journalize the payment of the payroll on February 16, 2017.
(d) Journalize the deposit in a Federal Reserve bank on February 28, 2017, of the FICA and federal income taxes payable to the government.

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Federal Income Tax Withholdings United Fund Hours Worked 38 42 Hourly Rate $14.00 $13.00 $12.00 $12.00 Employees S-0- A. Joseph J. Wilgus P. Kirk L. Zhang 5.00 7.50 5.00 57.00 52.00 48