Brooke Robertson works for RWB all year and earns a monthly salary of $ 12 600. There is no overtime pay. Brooke's income tax withholding rate is 20 % of gross pay. In addition to payroll taxes, Brooke elects to contribute 3 % monthly to United Way. RWB also deducts $ 200 monthly for co-payment of the health insurance premium. As of September 30, Brooke had $ 113 comma 400 of cumulative earnings.

Requirement 1. Compute Brooke's net pay for October. (Round all amounts to the nearest cent.) Withholding deductions: Net (take-home) pay

Requirement 2. Journalize the accrual of salaries expense and the payment related to the employment of Brooke Robertson. (Record debits first, then credits. Select explanations on the last line of the journal entry table.) Begin with the entry to accrue salaries expense and payroll withholdings for Brooke Robertson. (Round all amounts to the nearest cent.) Date Accounts and Explanation Debit Credit

Now record the entry to record the payment of wages to Brooke Robertson. (Round all amounts to the nearest cent.) Date Accounts and Explanation Debit Credit