1. Bartholomew starting working for our company back in January, 2017. As of September 30, he had earned and had been paid $7,855. For the month of October, he has earned gross wages of $2,700. His paycheck will be generated for the whole month on October 31, 2017. Bartholomew lives and works in Lancaster County, PA and the SUTA rate for our company is 4.76 percent. You have looked on the federal tables and found that Bartholomews federal withholding for the month should be $245. Show all the journal entries needed to record payroll for Bartholomew on October 31.

PRESENT VALUE OF $1 RATE PER PERIOD 0.25% 0.50% 0.75% 1.00% 1.50% | 2.00% | 2.50% | 3.00% | 4.00% | 5.00% | 6.00% 7.00% | 8.00% | 9.00% | 10.00% | 11.00% | 12.00% 1 0.99751 0.99502 0.99256 0.99010 | 0.98522 | 0.98039 | 0.97561 | 0.97087| 0.96154 | 0.95238 0.94340 | 0.93458 | 0.92593 | 0.91743 | 0.90909 | 0.90090 | 0.89288 2 0.99502 0.990070.98517 0.98030 0.97066 0.96117 | 0.95181 0.94260 0.92456 0.90703 0.89000 0.87344 0.85734 0.84168 0.82645 0.81162 0.79719 3 0.99254 0.985150.97783 0.97059 0.95632 0.94232 0.92860 0.91514 0.88900 0.86384 0.83962 0.81630 0.79383 0.77218 0.75131 0.73119 0.71178 4 0.99006 0.980250.97055 0.96098 0.94218 0.92385 0.90595 5 0.98759 0.975370.96333 0.95147 0.92826 0.90573 0.88385 0.862610.82193 0.78353 0.74726 0.71299 0.68058 0.64993 0.62092 0.59345 0.56743 6 0.98513 0.97052 0.95616 0.94205 0.91454 0.88797 0.86230 0.83748 0.79031 0.74622 0.70496 0.66634 0,63017 0,59627 0.56447 0.53464 0.50663 7 0.98267 0.965690.94904 0.93272 0.90103 0.87056 0.84127 0.81309 0.75992 0.71068 0.66506 0.62275 0.58349 0.54703 0.51316 0.48166 0.45235 8 0.98022 0.96089 0.94198 0.92348 0.88771 0.85349 0.82075 0.78941 0.73069 0.67684 0.62741 0.58201 0.54027 0.50187 0.46651 0.43393 0.40388 9 0.97778 0.956100.93496 0.91434 0.87459 0.83676 0.80073 0.76642 0.70259 0.64461 0.59190 0.54393 0.50025 0.46043 0.42410 0.39092 0.36061 10 0.97534 0.95135 0.92800 0.90529 0.86167 0.82035 0.78120 0.74409 0.67556 0.61391 0.55839 0.50835 0.46319 |0.42241 0.38554 0.35218 0.32197 110.97291 0.94661 0.92109 0.89632 0.84893 0.804 12 0.97048 0.94191 0.91424 0.88745 0.83639 0.78849 0.74356 0.70138 0.62460 0.55684 0.49697 0.44401 0.39711 0.35553 0.31863 0.28584 0.25668 13 0.968060.93722 0.907430.8786 0.824030.77303 0.725420.68095 0.600570.53032 0.46884 0.41496 0.36770 0.32618 0.28966 0 14 0.96565 0.93256 0.90068 0.86996 0.81185 0.75788 0.70773 0.66112 0.57748 0.50507 0.44230 0.38782 0.34046 0.29925 0.26333 0.23199 0.20462 15 0.96324 0.92792 0.89397 0.86135 0.79985 0.74301 0.690470.64186 0.55526 0.48102 0.41727 0.36245 0.31524 |0.27454 0.23939 0.20900 0.18270 16 0.96084 0.92330 0.887320.85282 0.78803 0.72845 0.67362 | 0.62317 0.53391 0.45811 0.39365 0.338730.29189 0.25187 0.21763 0.18829 0.16312 17 0.95844 0.91871 0.88071 0.84438 0.77639 0.71416 0.65720 0.60502 0.51337 0.43630 0.37136 0.31657 0.27027 | 0.23107 0.19784 0.16963 0.14564 18 0.95605 0.91414 0.87416 0.83602 0.76491 0.70016 0.64117 0.58739 0.49363 0.41552 0.35034 0.29586 0.25025 0.21199 0.17986 0.15282 0.13004 19 0.95367 0.90959 0.86765 0.82774 0.75361 0.68643 0.62553 0.57029 0.47464 0.39573 0.33051 0.27651 0.23171 0.19449 0.16351 0.13768 0.11611 20 0.95129 0.90506 0.86119 0.81954 0.74247 0.67297 0.61027 0.55368 0.45639 0.37689 0.31180 0.25842 0.21455 0.17843 0.14864 0.12403 0.10367 21 0.94892 0.90056 0.85478 0.81143 0,73150 0.65978 0.59539 0.53755 0.43883 0.35894 0.29416 0.24151 0.19866 0.16370 0.13513 0.11174 0.0925 22 0.94655 0.89608 0.84842 0.80340 0.72069 0.64684 0.58086 0.52189 0.42196 0.34185 0.27751 0.22571 0.18394 0.15018 0.12285 0.10067 0.08264 23 0.94419 0.89162 0.84210 0.79544 0.710040.63416 0.56670 0.50669 0.40573 0.32557 0.26180 0.21095 0.170320.13778 0.11168 0.09069 0.07379 24 0.94184 0.88719 0.83583 0.78757 0.69954 0.62172 0.55288 0.49193 0.39012 0.31007 0.24698 0.19715 0.15770 0.12640 0.10153 0.08170 0.06588 25 0.939490.88277 0.829610 689210.60953 0.539390.47761 0.37512 0.295 0.18425 0.14602 | 0.11597 0.09230 0.07361 0.05882 30 0.92783 0.86103 0.79919 0.74192 0.63976 0.55207 0.47674 0.41199 0.30832 0.23138 0.17411 0.13137 0.09938 0.07537 0.05731 0.04368 0.03338 35 0.91632 0.83982 0.76988 0.70591 0.59387 0.50003 0.42137 |0.35538 0.25342 0.18129 0.13011 0.09366 0.06763 0.04899 0.03558 0.02592 0.01894 40 0.90495 0.81914 0.74165 0.67165 0.55126 0.45289 0.37243 0.30656 0.20829 0.14205 0.09722 0.06678 0.04603 0.03184 0.02209 0.01538 0.01075 50 0.88263 0.77929 0.68825 0.60804 0.47500 0.37153 0.29094 0.22811 0.14071 0.08720 0.05429 0.03395 0.02132 0.01345 0.00852 0.00542 0.00346 0.88849 0.85480 0.82270 0.79209 0.76290 0.73503 0.70843 0.68301 0.65873 0.63552 0.666340.63017 26 0.76214 0.72242 0.64958 0.58468 0.52679 0.47509 0.42888 | 0.38753 0.35049 0.31728 0.28748 0.25751 0.22917 0.77977 0 30 0.23300