Clarence Torres is the concierge at the Forise Resort in Oregon. He is single with one withholding allowance. He receives the standard tipped hourly wage for the state. During the week ending December 3, 20XX, he worked 40 hours and received $139 in tips. Use Table 3-2. Required: Complete the payroll register for Clarence Torres.

Company	Forise Resort			Period Ended:		December 3, 20XX
Name	M/S	# W/H	Hourly Rate	No. of Regular Hours	Regular Earnings	Tips	Gross Earnings
Clarence Torres