A) Beth Corbins regular hourly wage rate is $22, and she receives an hourly rate of $33 for work in excess of 40 hours. During a January pay period, Beth works 45 hours. Beths federal income tax withholding is $94, and she has no voluntary deductions. Use January 15 for the end of the pay period and the payment date. Prepare the journal entries to record (a) Beths pay for the period and (b) the payment of Beths wages.

(Assume FICA rate of 7.65%. Round your answers to 2 decimal places, e.g. 15.25.)

B) Beth Corbins regular hourly wage rate is $12, and she receives an hourly rate of $18 for work in excess of 40 hours. During a January pay period, Beth works 46 hours. Beths federal income tax withholding is $98, and she has no voluntary deductions. Compute Beth Corbins gross earnings and net pay for the pay period. (Assume FICA rate of 7.65%. Round the answers to 2 decimal places, e.g. 15.25.)

C) According to the accountant of Ulster Inc., its payroll taxes for the week were as follows: $133.50 for FICA taxes, $16.50 for federal unemployment taxes, and $93.00 for state unemployment taxes. Journalize the entry to record the accrual of the payroll taxes.

Account Titles and Explanation Debit Credit