$11-7$ Joe's Sandwich Shop has four employees who are paid on an hourly basis plus time$-$and$-$

a$-$half for all hours worked in excess of $40$ a week. Payroll data for the week ended February

$15,2010,$ are presented below:

Leiss and Bjork are married. They claim two and four withholding allowances, respectively. The

following tax rates are applicable: FICA $8$ percent, state income taxes $3$ percent, state unem$-$

ployment taxes $5\mathrm{.}4$ percent, and federal unemployment taxes $0\mathrm{.}8$ percent. The first three em$-$

ployees are sales clerks $($store wage expense$).$ The fourth employee performs administrative

duties $($office wages expense$).$

Instructions

$($a$)$ Prepare a payroll register for the weekly payroll. $($Use the wage$-$bracket withholding table

in the text for federal income tax withholdings.$)$

$($b$)$ Journalize the payroll on February $15,2010,$ and the accrual of employer payroll taxes.

$($c$)$ Journalize the payment of the payroll on February $16,2010.$

$($d$)$ Journalize the deposit in a Federal Reserve bank on February $28,2010,$ of the FICA and

federal income taxes payable to the government.