Alpine Company pays its employees time-and-a-half for hours worked in excess of 40 per week. The information available from time cards and employees individual earnings records for the pay period ended October 14 is shown in the following chart:

Daily Time Earnings at End of Previous Pay Income Tax MT W T FRate Allowances Name Bardin, I Caris, A Drew, W Garen, S North, O. Ovid, N Ross, 1 Springer, O Weck 43,627.00 88 44,340.00 88 8 8 88 21.60 43,845.008101088 0 2150 105,900.0088 8 8849.00 43,875.0088 8 52140 0,150.00888880 21.50 6,430.00 | 8 81 8 20.50 8 8 2 21.30

Taxable earnings for Social Security are based on the first $106,800. Taxable earnings for Medicare are based on all earnings. Taxable earnings for federal and state unemployment are based on the first $7,000.

Required

1. Complete the payroll register using the wage-bracket income tax withholding table in Figure 3 (pages 302303). The Social Security tax rate is 4.2 percent, and the Medicare tax rate is 1.45 percent. Assume that all employees are married. Garens federal income tax is $238.06. In the payroll register, begin payroll checks with No. 3945.

2. Prepare a general journal entry to record the payroll. The firms general ledger contains a Wages Expense account and a Wages Payable account.

3. Assuming that the firm has transferred funds from its regular bank account to its special payroll bank account and that this entry has been made, prepare a general journal entry to record the payment of wages.

MARRIED Persons-WEEKLY Payroll Perioo For Wages Paid through December 2013) And the number of The amount of income tax to be withheld is- - 23 870 930 970 970 980 9901,000 1,000 1,010 1,0201,030 1,0301,040 1,010 1,020 1,0401,050 103 47 1.050 1060 29 106 107 109 1,060 ,0701,080 1,090 ,0901,100 1,1001,110 1,120 1,130 1,080 122 123 125 126 75 78 34 26 1,110 1.120 104 131 132 1.160 1,160 1,170 1,180 52 1,170 122 76 100 135 137 138 140 141 1,190 1,190 1,200 125 127 200 1.21 1,210 1,220 1,220 1,230 1,240 1,240 1,250 130 131 1,230 120 122 123 144 1,250 1,260 147 1,2601,270 1,2701,280 1,290 78 81 84 137 139 142 145 128 129 131 1,280 152 1,2901,300 94 47 1,300 1,310 1,310 1,320 52 1,330 1,340 1,340 1,350 1,3501,360 135 148 13 101 137 140 143 125 1,3601,370 1,3701,380 1,3801,390 1,3901400 93 95 164 59 130 131 119 120 107 167 168 1400 and over Use Table 1(b) for a MARRIED person on page 44 on pagg 42 MARRIED Persons-WEEKLY Payroll Perioo For Wages Paid through December 2013) And the number of The amount of income tax to be withheld is- - 23 870 930 970 970 980 9901,000 1,000 1,010 1,0201,030 1,0301,040 1,010 1,020 1,0401,050 103 47 1.050 1060 29 106 107 109 1,060 ,0701,080 1,090 ,0901,100 1,1001,110 1,120 1,130 1,080 122 123 125 126 75 78 34 26 1,110 1.120 104 131 132 1.160 1,160 1,170 1,180 52 1,170 122 76 100 135 137 138 140 141 1,190 1,190 1,200 125 127 200 1.21 1,210 1,220 1,220 1,230 1,240 1,240 1,250 130 131 1,230 120 122 123 144 1,250 1,260 147 1,2601,270 1,2701,280 1,290 78 81 84 137 139 142 145 128 129 131 1,280 152 1,2901,300 94 47 1,300 1,310 1,310 1,320 52 1,330 1,340 1,340 1,350 1,3501,360 135 148 13 101 137 140 143 125 1,3601,370 1,3701,380 1,3801,390 1,3901400 93 95 164 59 130 131 119 120 107 167 168 1400 and over Use Table 1(b) for a MARRIED person on page 44 on pagg 42