Employees' earnings using hourly and piece-rate methods LO _1,3 The payroll records of South-Western Printing Company show the following information for the week ended April 17:

Hourly workers are paid time-and-a-half for overtime.

a. Determine the net earnings of each employee.

b. Prepare the journal entries for the following:
1. Recording the payroll.
2. Paying the payroll.
3. Distributing the payroll.
4. Recording the employer's payroll taxes. Assume that none of the employees has achieved the maximum wage bases for FICA and unemployment taxes.

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Hours Production Employee Cooper, R. Classification Worked (Units) Rate Income Tax W/held Direct 42 $18.00/hr. $ 80 Crabbe, E. Direct 48 $17.60/hr. 84 Hill, R. Direct 39 2,000 $0.44/piece 110 Pendery. J. Direct 40 1.800 $0.44/piece 100 Roberts, R. Indirect 40 $800/wk. 100 Wanous, E. Indirect 40 $1,600/wk. 240 Wilson, H. Indirect 40 $1,400/wk. 1201