15. Mary Ehrat, an employee of Vaughn Company, has gross earnings for the month of October of $7800. FICA taxes are 7.65% of gross earnings, federal income taxes amount to $1260 for the month, state income taxes are 2% of gross earnings, and Mary authorizes voluntary deductions of $30 per month to the United Fund. What is the net pay for Mary Ehrat?

14. Coronado Company does not ring up sales taxes separately on the cash register. Total receipts for October amounted to $93600. If the sales tax rate is 4%, what amount must be remitted to the state for October's sales taxes?

6. On October 1, Sheffield's Carpet Service borrows $140000 from First District Bank on a 3-month, $140000, 9% note. What entry must Sheffield's Carpet Service make on December 31 before financial statements are prepared?