The following data for Iris Publishing Co. relate to the payroll for the week ended December 7, 2008:

Employees \(\mathrm{F}\) and \(\mathrm{H}\) are office staff, and all of the other employees are sales personnel. All sales personnel are paid \(1 \frac{1}{2}\) times the regular rate for all hours in excess of 40 hours per week. The social security tax rate is \(6.0 \%\) on the first \(\$ 100,000\) of each employee's annual earnings, and Medicare tax is \(1.5 \%\) of each employee's annual earnings. The next payroll check to be used is No. 981.
{Instructions}
1. Prepare a payroll register for Iris Publishing Co. for the week ended December 7, 2008. Use the following columns for the payroll register: Total Hours Worked, Regular Hours, Overtime Hours, Social Security Tax, Medicare Tax, Federal Income Tax, U.S. Savings Bonds, Total Deductions, Net Pay, Ck. No., Salaries Expense, and Office Salaries Expense. 2. Journalize the entry to record the payroll for the week.objs. \(2,3,4\)

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Hours Hourly Weekly Employee Worked Rate Salary Federal Income Tax U.S. Savings Bonds Accumulated Earnings, Nov. 30 ABCDEFGH _ 38 $16 $109.44 $ 29,184 44 25 241.50 $20 47,400 46 30 338.10 20 70,800 40 12 81.60 35 30,700 30 10 36.00 10. 14,400 $1,100.00 242.00 4,400 41 24 199.20 41,500 2,200.00 550.00 90 105,600 48 18 187.20 10 43,200