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 $128,400 earned. Medicare tax is withheld at 1.45% and state income tax at 3.5%. 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	1	3	M	2	2	9	8	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	6	7	8	9	10	13	91.30	23,400
Menick, Judd	4	2	S	8	8	0	0	8	8	9	13	126.50	26,325
Morales, Eva	5	3	M	0	0	8	8	8	6	8	13	117.05	24,730
Heimbrock, Jacob	6	5	M	0	0	8	8	8	8	4	42	154.25	127,440
Townsley, Sarah	7	2	M	4	0	6	6	6	6	4	12	83.05	21,425
Salzman, Beth	8	2	M	6	2	8	8	6	6	6	11	130.00	6,635
Layton, Esther	9	3	M	0	0	8	8	8	8	8	11	88.00	5,635
Thompson, David	10	5	M	0	2	10	9	7	7	10	14	128.90	25,830
Vadillo, Carmen	11	2	S	8	0	4	8	8	8	9	13	139.11	24,115

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 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/--

Payroll Register

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.

Payroll Register Instructions

PAYROLL REGISTER FOR THE PERIOD ENDED																20--
	NAME	NO. ALLOW.	MARIT. STATUS	EARNINGS				TAXABLE EARNINGS		DEDUCTIONS							NET PAY	CK. NO.
				REGULAR	OVERTIME	TOTAL	CUM. TOTAL	UNEMPL. COMP.	SOC. SEC.	FED. INC. TAX	SOC. SEC. TAX	MEDICARE TAX	STATE INCOME TAX	HEALTH INSUR.	CREDIT UNION	TOTAL
1																			1
2																			2
3																			3
4																			4
5																			5
6																			6
7																			7
8																			8
9																			9
10																			10
11																			11
12																			12

I dont understand the cumulative total?