Assume that payroll records of a district sales office of Kellogg Company provided the following information for the weekly pay period ended December 18, 19X3:

Ginny Akin and David Trent work in the office, and Leroy Dixon and Karol Stastny work in sales. All employees are paid time and a half for hours worked in excess of 40 per week. For convenience, round all amounts to the nearest dollar. Show computations. Explanations are not required for journal entries.
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1. Enter the appropriate information in a payroll register similar to Exhibit 11-6. In addition to the deductions listed, the employer also takes out FICA tax: 8 percent of the first \(\$ 60,000\) of each employee's annual earnings.
2. Record the payroll information in the general journal.
3. Assume that the first payroll check is number 178, paid to Ginny Akin. Record the check numbers in the payroll register. Also, prepare the general journal entry to record payment of net pay to the employees.
4. The employer's payroll taxes include FICA of 8 percent of the first \(\$ 60,000\) of each employee's annual earnings. The employer also pays unemployment taxes of 6.2 percent ( 5.4 percent for the state and 0.8 percent for the federal government) on the first \(\$ 7,000\) of each employee's annual earnings. Record the employer's payroll taxes in the general journal.

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Weekly Federal Employee Hours Worked Earnings Income Health Rate Tax United Way Insurance Contribution Ginny Akin 43 $ 400 S 94 $9 $7 Leroy Dixon 46 480 121 5 5 Karol Stastny 47 1,200 319 David Trent 40 240 32 Earnings through Previous Week $17,060 22,365 59,247 3,413