Assume that the payroll records of Gibbs Oil Company provided the following information for the weekly payroll ended November 30, 2008.

Year-to-Date

Hourly Federal Earnings Through

Employee Hours Worked Pay Rate Income Tax Union Dues Previous Week

C. White 44 $45 $362 $9 $91,000

J. Ward 46 10 65 5 23,200

K. Hurt 39 20 118 5,700

M. King 42 22 169 7 49,500

Additional information: All employees are paid overtime at time and a half for hours worked in excess of 40 per week. The FICA tax rate is 8% for the first $90,000 of each employee's annual earnings. The employer pays unemployment taxes of 6.2% (5.4% for state and .8% for federal) on the first $7,000 of each employee's annual earnings.

Instructions

(a) Prepare the payroll register for the pay period.

(b) Prepare general journal entries to record the payroll and payroll taxes.