Because of her excessive tardiness and absenteeism during the year, the company discharged Ruth V. Williams on November 13. Ruth has requested Form W-2 be given to her. Form W-2 will include her final pay. For the week ending November 7, she was late a total of six hours; and for this week, she missed two full days and was late two hours on another day. In lieu of two weeks' notice, Williams was given two full weeks' pay ($1,223.08). Along with her dismissal pay ($1,223.08), she was paid for the week ending November 7 (34 hours, or $519.86) and the days worked this current week (22 hours, or $336.38). The total pay for the two partial weeks is $856.24.

1. Record a separate payroll register (on one line) to show Williams's total earnings, deductions, and net pay. The two weeks' dismissal pay is subject to all payroll taxes. Include dismissal pay with the total earnings but do not show the hours in the Time Record columns. Use the tax table for the biweekly payroll period for the total gross pay ($2,079.32) of Williams. The deduction for group insurance premiums is $14.40. In the Time Record column, make a note of Williams's discharge as of this date. Indicate the payroll check number used to prepare the final check for Williams. When posting to the earnings record, make a notation of Williams's discharge on this date.
2. Prepare the journal entries to transfer the net cash and to record Williams's final pay and the employer's payroll taxes. Post to the ledger accounts.
3. Use the blank Form W-2. Box "a" should be left blank, since Glo-Brite Paint Company does not use a control number to identify individual Forms W-2.

If an amount box does not require an entry, leave it blank. Round your answers to two decimal place. Note: You must enter in the hyphens in the social security numbers, employer identification number, etc.

Hint: Use the employee's earnings record to complete Form W-2. Box 1 - remember contributions to retirement plans reduce taxable earnings subject to FIT. Box 14 is used to provide additional information to the employee. (see Figure 4.9 instructions)

Figure 4.8 and Figure 4.9

22222	Void	a Employee's social security number _________________		For Official Use Only OMB No. 1545-0008
b Employer identification number (EIN) _____________			1 Wages, tips, other compensation _______________		2 Federal income tax withheld _______________
c Employer's name, address, and ZIP code Glo-Brite Paint Company 2215 Salvador Street Philadelphia, PA 19175-0682			3 Social security wages ________________		4 Social security tax withheld ________________
			5 Medicare wages and tips ________________		6 Medicare tax withheld ________________
			7 Social security tips _______________		8 Allocated tips ________________
d Control number			9		10 Dependent care benefits ________________
e Employee's first name and initial Ruth V.	Last name Williams	Suff.	11 Nonqualified plans __________________		12a See instructions for box 12
9433 STATE STREET PHILADELPHIA, PA 19149-0819 f Employee's address and ZIP code
			13		Code
					12b
			14 Other		Code
					12c
					Code
					12d
					Code

15 State	Employer's state ID number ______________	16 State wages, tips, etc. _______________	17 State income tax ______________	18 Local wages, tips, etc. ____________	19 Local income tax ___________	20 Locality name

Form W-2 Wage and Tax Statement	20--	Department of the TreasuryInternal Revenue Service For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 10134D
Copy A For Social Security Administration Send this entire page with Form W-3 to the Social Security Administration; photocopies are not acceptable.