1) a. Federal Income Tax Withholding

Bob Browning's weekly gross earnings for the present week were $2,880. Browning has four exemptions. Using the wage bracket withholding table in Exhibit 2 with a $75 standard withholding allowance for each exemption, what is Browning's federal income tax withholding? Round your answer to two decimal places.

$

b.

Employee Net Pay

Colin Washington's weekly gross earnings for the week ended April 22 were $1,604, and his federal income tax withholding was $288.72. Assuming the social security rate is 6% and Medicare is 1.5%, what is Colin's net pay?

Note: If required, round your answer to two decimal places. $

c.

Journalize Period Payroll

The payroll register of Patel Engineering Co. indicates $2,340 of social security withheld and $585 of Medicare tax withheld on total salaries of $39,000 for the period. Federal withholding for the period totaled $7,020.

Provide the journal entry for the period's payroll. If an amount box does not require an entry, leave it blank.