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 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 6.2% for the first $118,500 earned. Medicare tax is withheld at 1.45% and state income tax at 3.5%. Each employee has $5 withheld for health insurance. All employees use payroll deduction to the credit union for varying amounts as listed.

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 Salzmans 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	$11.00 per hour
Date of Birth	4/5/84
Date Hired	7/22/--

1. I need help with making the General Journal:

2. I also need help with payroll register.

3. Lastly, Employee Earning Record.

Trenkamp Collection Agency Payroll Information for the Week Ended November 18, 20-- Employee No of Marital Regular Hours Worked Hourly Credit Union Total Earnings Name No. Allow. Statuss SMTWTF Rate Deposit 1/1-11/11 Berling, James 1 3 M 22 98 8 9 10 $12 $149.60 $24,525 Merz, Linda 2 4 M 0 0 8 8 8 8 10 15 117.00 30,480 Goetz, Ken 3 2 M 0 0 7 9 10 11 91.30 21,500 Menick, Judd 4 2 S 8 8 08 8 9 11 126.50 22,625 Morales, Eva M 00 8 8 6 13 117.05 24,730 Heimbrock, Jacob 6 5 M 008 8 88 8 34 154.25 117,540 Townsley, Sarah 7 2 M 406 66 6 4 9 83.05 21,425 Salzman, Beth 8 2 M 62 8 8 6 6 6 11 130.00 6,635 Layton, Esther 9 M 0088 8 11 88.00 5,635 Thompson, David 10 5 M 02 109 7 710 11 128.90 21,635 Vadillo, Carmen 11 2 S 8 O 4 8 8 8 13 139.11 24,115 Instructions Chart of Accounts General Journal Payroll Register General Journal Shaded cells have feedback. PAGE 1 GENERAL JOURNAL Score: 85/97 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1 5,358.10 2 553.20 3 443.64 4 Nov. 21 Wages and Salaries Expense Employee Federal Income Tax Payable Social Security Tax Payable Medicare Tax Payable Health Insurance Premiums Payable Credit Union Payable State Income Tax Payable 109.55 5 55.00 1,324.76 6 7 11,327.00 8 Cash 5,358.10 Points: 14.9/17 walculator Instructions Chart of Accounts General Journal Payroll Register Employee Earnings Record Federal Withholding Tax Tables Payroll Register Shaded cells have feedback 1. Prepare a payrol 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. Payrol Register Instructions PAYROLL REGISTER FOR THE PERIOD ENDED EARNINGS TAXABLE EARNINGS DEDUCTIONS NO MARIT CUM UNEMPL FED. INC. SOC. SEC. MEDICARE STATE INCOME HEALTH CREDIT NAME ALLOW. STATUS REGULAR OVERTIME TOTAL TOTAL COMP. SOC. SEC. TAX TAX TAX TAX INSUR UNION TOTAL. NET PAY ET PAY CK. NO. 1 Bering 3 m M 0.00M 2018 2 5.00 1020 1 2ML 4 m -0.00 000 229 22 5.00 117.00 2 3 | Gout 2 4000 27.2 350 5.00 930 4 Marck 2 21.00 9.00 21 5.00 120.50 4 5 M m H00 7.10 17.20 5.00 117.00 5 6 track 2 m 1.300.00 M 1972 47.00 5.00 152 6 7 Toys V 2 2 m 22.00 20.00 4.70 IL 5.00 7 SSB 2 2 3.00 30.00 5.00 132.00 8 9 Laton 40.00 40.00 5.00 81.00 9 10 Than 5 m 0.00 7.70 18.07 5.00 12190 10 11 Vadillac M M ILM - M 21.12 5.00 12 5.00 08.00 LIM 12 Drinte 100 0101 Mastery Problem Instructions Chart of Accounts General Journal Payroll Register Payroll Register Employee Earnings Record Federal Withholding Tax Tables Employee Earnings Record Shaded cells have feedback. 3. The current employee earnings record for Beth Salzman is provided below. Update Salzman's earnings record to reflect the November 18 payroll Eamings Record Instructions EMPLOYEE EARNINGS RECORD FOR THE PERIOD ENDED 20- EARNINGS TAXABLE EARNINGS DEDUCTIONS 20-- PERIOD CUM UNEMPL. SOC. SEC. MEDICARE STATE INCOME HEALTH CREDIT ENDED REGULAR OVERTIME TOTAL TOTAL COMP SOC. SEC. FED INC. TAX TAX TAX TAX INSUR UNION TOTAL CK.NO AMOUNT 11/4 330.00 33.00 253.00 6.145.50 363.00 363.00 5.00 22.51 5.26 12.71 72.60 118.09 121 244.92 11/11 440.00 49.50 499.50 6.635.00 499.50 499.50 17.00 30.25 7.10 17.13 97.90 169.29 229 220.02 11/18 11/25 MARITAL GENDER DEPARTMENT OCCUPATION SOCIAL SECURITY NO. STATUS ALLOW. PAY RATE DATE OF BIRTH DATE HIRED NAME/ADDRESS EMP. NO. Points: 0/30