Employees' earnings using hourly and piece-rate methods The payroll records of Western-Southern 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. (Assume that overtime premium will be distributed to all jobs worked on during the period.)

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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Employee Classification Hours Worked Production (Units) Rate Income Tax W/held Cooper, R. Direct Crabbe, E. Direct Hill, R. Pendery, J. Direct Direct Roberts, R. Indirect Wanous, E. Indirect Wilson, H. Indirect 243444 $ 18.00/hr. $80 48 $ 17.60/hr. 84 39 2,000 $0.44/piece 110 40 1,800 $0.44/piece 100 40 $ 800/wk. 100 40 $ 1,600/wk. 240 40 $1,400/wk. 120