The payroll records of Carolina Home Improvements provide the following information for the weekly pay period ended December 29, 2007:

All employees are paid time-and-a-half for hours worked in excess of 40 per week.
Requirements Round all amounts to the nearest dollar, and show your computations. Explanations are not required for journal entries.

1. Enter the appropriate information in a payroll record similar to Exhibit 11-6, page 563. In addition to the deductions listed, the employer also withholds FICA tax: \(8 \%\) of the first \(\$ 90,000\) of each employee's annual earnings.

2. Record the payroll information in the general journal.

3. The first payroll check is number 178 , paid to Cooper. Record the check numbers in the payroll record. Also, prepare the general journal entry to record payment of net pay to the employees.

4. The employer's payroll taxes include FICA of \(8 \%\) of the first \(\$ 90,000\) of each employee's annual earnings. The employer also pays unemployment taxes of \(6.2 \%(5.4 \%\) for the state and \(0.8 \%\) 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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Federal Hours Weekly Income Health Earnings Through Employee Worked Salary Tax Insurance Previous Week Cynthia Cooper....... 43 $ 400 $ 74 $16 $17,060 Tim Le.Mann............ 46 480 90 10 22,300 Ron Marx 48 1,400 319 46 88,000 Karen York................ 40 240 32 6 3,410