Abigail Trenkamp owns and operates the Trenkamp Collection Agency. Listed below are the name, number of allowances claimed, marital status, information from time cards on hours worked each day, and the hourly rate of each employee. All hours worked in excess of $40$ hours for Monday through Friday are paid at $1(1)/(2)$ times the regular rate. All weekend hours are paid at double the regular rate.

Trenkamp uses a weekly federal income tax withholding table. Social Security tax is withheld at the rate of $6\mathrm{.}2\%$ for the first $$128,400$ earned. Medicare tax is withheld at $1\mathrm{.}45\%$ and state income tax at $3\mathrm{.}5\%.$ Each employee has $$12$ withheld for health insurance. All employees use payroll deduction to the credit union for varying amounts as listed.

Trenkamp Collection Agency

Payroll Information for the Week Ended November $18,20--$

Employee No of Marital Hours Worked Hourly Credit Union Total Earnings

Name No$.$ Allow. Status S S M T W T F Rate Deposit $1/111/11$

Berling, James $13$ M $22988910$ $$12$ $$149\mathrm{.}60$ $$24,525$

Merz, Linda $24$ M $0088881015117\mathrm{.}0030,480$

Goetz, Ken $32$ M $006789101391\mathrm{.}3023,400$

Menick, Judd $42$ S $880088913126\mathrm{.}5026,325$

Morales, Eva $53$ M $008886813117\mathrm{.}0524,730$

Heimbrock, Jacob $65$ M $008888442154\mathrm{.}25127,440$

Townsley, Sarah $72$ M $40666641283\mathrm{.}0521,425$

Salzman, Beth $82$ M $628866611130\mathrm{.}006,635$

Layton, Esther $93$ M $00888881188\mathrm{.}005,635$

Thompson, David $105$ M $02109771014128\mathrm{.}9025,830$

Vadillo, Carmen $112$ S $804888913139\mathrm{.}1124,115$

The Trenkamp Collection Agency follows the practice of drawing a single check for the net amount of the payroll and depositing the check in a special payroll account at the bank. Individual checks issued were numbered consecutively, beginning with No$.331.$

Required:

$1.$ Prepare a payroll register for Trenkamp Collection Agency for the week ended November $18,20--.($In the Taxable Earnings$/$Unemployment Compensation column, enter $$365$ for Salzman and $$440$ for Layton. Leave this column blank for all other employees.$)$ Total the amount columns.

$2.$ Assuming that the wages for the week ended November $18$ were paid on November $21,$ prepare the journal entry for the payment of this payroll.

$3.$ The current employee earnings record for Beth Salzman is provided in the working papers. Update Salzman$$s earnings record to reflect the November $18$ payroll. Although this information should have been entered earlier, complete the required information on the earnings record. The necessary information is as follows:

Name Beth F$.$ Salzman

Address $12$ Windmill Lane

Trumbull, CT $06611$

Employee No$.8$

Gender Female

Department Administration

Occupation Office Assistant

Social Security No$.446-46-6321$

Marital Status Married

Allowances $2$

Pay Rate $$11\mathrm{.}00$ per hour

Date of Birth $4/5/84$

Date Hired $7/22/--$