The payroll records of Grove Machining Co. show the following information for the week ended April 17:

Hourly workers are paid time-and-a-half for overtime.
a. Determine the net earnings of each employee.
b. Prepare the journal entries for the following:
1. Recording the payroll.
2. Paying the payroll.
3. Distributing the payroll. (Assume that the overtime premium will be distributed to all jobs worked on during the period.)
4. Recording the employer€™s payroll taxes. (Assume that none of the employees has achieved the maximum wage bases for FICA and unemployment taxes.)

Income Hours Production Employee Classification Worked (Units) Rate W/held Manressa, C. Direct 42 $18.00/hr $ 80 Dorr, M. Direct 48 $17.60/hr 84 Ginty, D. Direct 39 2,000 $.44/piece 110 Norris, D. Direct 40 1,800 $.44/piece 100 Rancifer, K. Indirect 40 $800/wk 100 Greer, B. Indirect 50 $1,600/wk 240 Holbert, R. Indirect 40 $1,400/wk 120