-16A ffer of the Case beginning on page 6-27 payroll transactions for Brookins Company were analyzed, journalized, Year. In this problem, you are to record the payroll transactions for the after begins on April 1, 20 Case on pages 6-27 to 6-33 and proceed 6-16A. LO 3, 4, 5, 6 See Illustrative Case bes In the Illustrative Case in this chapter, payro posted for the third quarter of the fiscal year. quarter of the firm's fiscal year. The last quarter begins Refer to the Illustrative Case on pages 6-2 a. Analyze and journalize the transactions describe paper provided on pages 6-49 to 6-5. b. Post the journal entries to the general ledger accounts Narrative of Transactions: Apr. 1. Paid the treasurer of the union the amount 15. Payroll: S6,105. All wages and state income taxes, and $50 for union ducs. Paid the treasurer of the state the first quarter. Electronically transferred funds to taxes withheld on the March payrolls. Payroll: $5,850. All wages and salari Insactions described in the following narrative. Use the two-column journal ob-33. Omit the writing of explanations in the journal entries. ledger accounts on pages 6-54 to 6-59. antion the amount of union dues withheld from workers camnings during March All wages and salaries taxable. Withheld $565 for federal income taxes, $107.32 for 15. of the state the amount of state income taxes withheld from workers' earnings durine y transferred funds to remove the liability for FICA taxes and employees' federal income 10. 3,850. All wages and salaries taxable. Withheld $509 for federal income taxes, 120.90 for state income taxes, and $55 for union dues. ne Employer's Quarterly Federal Tax Return (Form 941) for the period ended March 31. No m a l entry is required, since the FICA taxes and federal income taxes withheld have been timely paid. Filed the state contribution return for the quarter ended March 31 and paid the amount to the state unemployment compensation fund. aid the treasurer of the union the amount of union dues withheld from workers earnings during April Payroll: $5,810. All wages and salaries taxable. Withheld $507 for federal income taxes, $125.05 for state income taxes, and $55 for union dues. Electronically transferred funds to remove the liability for FICA taxes and federal income taxes withheld on the April payrolls. Payroll: $6,060. All wages and salaries taxable. Withheld 5333 for federal income taxes, $119.00 for state income taxes, and SSO for union dues. Paid the treasurer of the union the amount of union dues withheld from workers' earnings during May Payroll: $6,380. All wages and salaries taxable, except only $5,000 is taxable under FUTA and SUTA Withheld $549 for federal income taxes, $128.70 for state income taxes, and $50 for union dues Electronically transferred funds to remove the liability for FICA taxes and federal income taxes withheld on the May payrolls. Payroll: $6,250. All wages and salaries taxable, except only $4.770 is taxable under FUTA and SUTA! Withheld $538 for federal income taxes, $127.60 for state income taxes, and $50 for union dues. 31. June 3. 15. 15. 30. -16A ffer of the Case beginning on page 6-27 payroll transactions for Brookins Company were analyzed, journalized, Year. In this problem, you are to record the payroll transactions for the after begins on April 1, 20 Case on pages 6-27 to 6-33 and proceed 6-16A. LO 3, 4, 5, 6 See Illustrative Case bes In the Illustrative Case in this chapter, payro posted for the third quarter of the fiscal year. quarter of the firm's fiscal year. The last quarter begins Refer to the Illustrative Case on pages 6-2 a. Analyze and journalize the transactions describe paper provided on pages 6-49 to 6-5. b. Post the journal entries to the general ledger accounts Narrative of Transactions: Apr. 1. Paid the treasurer of the union the amount 15. Payroll: S6,105. All wages and state income taxes, and $50 for union ducs. Paid the treasurer of the state the first quarter. Electronically transferred funds to taxes withheld on the March payrolls. Payroll: $5,850. All wages and salari Insactions described in the following narrative. Use the two-column journal ob-33. Omit the writing of explanations in the journal entries. ledger accounts on pages 6-54 to 6-59. antion the amount of union dues withheld from workers camnings during March All wages and salaries taxable. Withheld $565 for federal income taxes, $107.32 for 15. of the state the amount of state income taxes withheld from workers' earnings durine y transferred funds to remove the liability for FICA taxes and employees' federal income 10. 3,850. All wages and salaries taxable. Withheld $509 for federal income taxes, 120.90 for state income taxes, and $55 for union dues. ne Employer's Quarterly Federal Tax Return (Form 941) for the period ended March 31. No m a l entry is required, since the FICA taxes and federal income taxes withheld have been timely paid. Filed the state contribution return for the quarter ended March 31 and paid the amount to the state unemployment compensation fund. aid the treasurer of the union the amount of union dues withheld from workers earnings during April Payroll: $5,810. All wages and salaries taxable. Withheld $507 for federal income taxes, $125.05 for state income taxes, and $55 for union dues. Electronically transferred funds to remove the liability for FICA taxes and federal income taxes withheld on the April payrolls. Payroll: $6,060. All wages and salaries taxable. Withheld 5333 for federal income taxes, $119.00 for state income taxes, and SSO for union dues. Paid the treasurer of the union the amount of union dues withheld from workers' earnings during May Payroll: $6,380. All wages and salaries taxable, except only $5,000 is taxable under FUTA and SUTA Withheld $549 for federal income taxes, $128.70 for state income taxes, and $50 for union dues Electronically transferred funds to remove the liability for FICA taxes and federal income taxes withheld on the May payrolls. Payroll: $6,250. All wages and salaries taxable, except only $4.770 is taxable under FUTA and SUTA! Withheld $538 for federal income taxes, $127.60 for state income taxes, and $50 for union dues. 31. June 3. 15. 15. 30
