Complete the Journal Entries AND General Ledger accounts for the February and March biweekly pay periods, assuming benefits went into effect as anticipated. Use the Wage Bracket Method Tables for Income Tax Withholding in Appendix C. Complete the General Journal entries as follows:
February 10
Journalize the employee pay.
February 10
Journalize the employer payroll tax for the February 10 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base.
February 13
Issue the employee pay.
February 24
Journalize the employee pay.
February 24
Journalize the employer payroll tax for the February 24 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employee will exceed the FUTA or SUTA wage base.page 343
February 27
Issue the employee pay.
March 10
Journalize employee pay.
March 10
Journalize employer payroll tax for the March 10 pay period. Use 5.4% SUTA and 0.6% FUTA. No employees will exceed the FUTA or SUTA wage base.
March 14
Issue employee pay.
March 24
Journalize employee pay.
March 24
Journalize employer payroll tax for the March 24 pay period. Use 5.4% SUTA and 0.6% FUTA. No employees will exceed FUTA or SUTA wage base.
March 28
Issue employee pay.
X CD P/R End Date 3/24/2017 Check Date Company Name 3/28/2017 Prevosti Farms and Sugarhouse Hourly. Taxable Rate or Wages # Period. for Taxable Name M/S W/H wage # Regular Overtime, Holiday. Commis. Gross. Hours Hours Hours Educ Long team, Federal Wages 6 Thomas Millen M 4 19.23077 sions 70 Eaming 401(k) Sec 125 Child Care ESA Assist Life Ins. Care WH for FICA 7 Avery Towle S 12.00000 134615 40138 70 10 155 00 B Charlie Long 1020.00 1 150 77 51.00 12.50090 70 100.00 869.00 9 Mary Shangraw 875.00 920:00 S 10.50000 1750 40 155.00 702 50 20 00 10 Kristen Lewis M 17.58242 451 30 13 35 70 100.00 $37.95 351 30 11 Joe Schwartz M 13.18681 1230 77 49 23 70 155.00 12 Toni Prevosti M 24.72527 225.00 1.148.08 70 157.40 100.00 13 Student Success 18.68132 70 1 750 7 103 85 155.00 990.68 104898 S 1 535 71 1471 92 1585 77 14 Totals 26 71 100 00 9.137.98 359.62 1020 00 1 209:00 12357 7 758 36 8117 98 Taxable Wages for Taxable Social Gross Federal Wages Federal 15 Name Eaming WH for FICA Security Medicare State WH Gamish- United WH Total W/H Tax ment 16 Thomas Millen 1,346.15 Gym 1 150 77 1,191 15 Deductions Net Pay 19.00 173 85 12.27 Check No. 40 83 17 Avery Towle 1,020.00 869.00 546 35 920.00 909 80 76.00 13.34 5602 30.95 & Charlie Long 328.26 $75.00 702.50 720.00 5053 7:00 44.64 10 44 24 94 19 Mary Shangraw 259 62 451 50 337.95 351 50 9.00 21 79 5 10 12100 20 Kristen Lewis 026.54 490 06 1.230.7 1.075.71 25.00 66.70 15 60 21 Joe Schwartz 1,148.08 990 68 1.048,08 362180 35.00 64.98 15 20 35017 Tom Prevost 1.730.37 1,471 92 1,575 77 6657 36.00 97 70 22.85 52 25 23 Student Success 1,335,71 1.209.00 1,235,71 104.DO 6.61 17 92 4792 24 Totals 9.137.98 7,758 36 | 8.117.98 168 16 311.00 503.31 117 72 275.42 25 2,587 07 6.650 91 Payroll Register-021017 Sheet1 Payroll Register-0234 17 Payroll Register-03 1017 Payroll Register-032417 Select destination and press ENTER or choose PasteG DE G P/R End Date 3/10/2017 Check Date Company Name 3/14/2017 Prevosti Farms and Sugarhouse Hourly Taxable Rate or Wages # Period Taxable Name M/S W/H wage # Regular Overtime, Holiday Commis- Gross for Hours Hours Hours sions Earning 40105) Educa Long-term, Federal Wages Thomas Millen M 4 19 23077 Assist. Life Ins. Care W/H for FICA Avery Towle 70 Sec 125 Child Care FSA S 12 00000 70 1346-15 Charlie Long 10 10.38 155.00 M 12.50000 70 1,020.00 5110 100.00 1 150 77 1,191.15 Mary Shangraw S $75.00 10.50000 17.50 155 00 869.00 920.00 702 50 20.00 Kristen Lewis M 40 17.58242 451.50 70 3.55 100.00 M 13.18681 1.230 77 49123 155 00 337.95 651 50 Joe Schwartz 70 1026 54 1.075.77 Toni Prevosti MS 24.72527 70 225.00 1 148 08 57.40 100.00 Student Success S 2 18.68132 70 1,730.17 03.85 990.68 155.00 1/048.08 1471.92 Total 1,335.71 26 71 100.00 9,137.98 359.62 1.020.00 1,209.00 1.235 71 7 758 36|8 117 98 Taxable Wages for Taxable Social Gross Federal Wages Federal Name Earning W.H Security Medicare State For FICA Gamish W/H United Tax WH Total Thomas Millen ,346.15 WH Tax ment Way 1,150.77 1,191.15 19 00 13.85 1727 Deductions Net Pay Avery Towle 40.85 Check No. 1,020,00 $69.00 920.00 76.00 37.04 3.46.35 909 SO 1334 6641 Charlie Long 30.85 875.00 702.50 720.00 7.00 44.64 691. TH 6645 10.44 Mary Shangraw 24.94 451 50 337.95 159 50 351.50 9:00 21.79 5.10 12.00 615.48 Kristen Lewis 1.230.77 1,026.54 1.075.77 25.00 66.70 15.60 36.44 161.44 Joe Schwartz 1,148.08 990 68 1.048,08 847 97 35.00 64 98 832 80 Ton Prevosti 15.20 35 17 1,730.77 1.471 92 36.00 7.70 840.35 22 85 52125 Student Success 1 335.71 1,209.00 467 65 104,00 16.61 1263 12 Totals 9,137.98 7,758.36 8,117.98 311.00 503.31 117 72 275 42 2587 07 6 50.91 Payroll Register-021017 Sheett Payroll Register-022417 Payroll Register-031017 Payroll Register-0324 17 lect destination and press ENTER or choose PasteB CD E P/R End Date 2/24/2017 Company Name Check Date 2/27/2017 Prevosti Farms and Sugahouse Hourly Taxable Rate or # Wages Period for Taxable Name MIS W/H wage # Regular Overtime, Holiday. Commis. Gross Hours Hours Educa M 4 Hours 19.23077 sions Earning 40 100 Sec 125 Child Care ESA Long-term. Federal Wages Thomas Millen 70 Assist. Life Ins. Avery Towle S 12.00000 1 346 15 Care WH for FICA 10 38 155,00 70 Charlie Long 10 1.020100 51:00 1 150 77 1 191 15 M 12.50000 100.00 70 Mary Shangraw S 875.00 17.50 869.00 920 00 10.50000 135.00 40 702.50 720.00 Kristen Lewis M 2 17.58242 451.50 13.55 70 100.00 337.95 Joe Schwartz M 13.18681 70 1,230.77 49 23 351.50 55.00 225.00 1.148.08 1026.54 1,075 77 Toni Prevost M S 24.72527 70 57.40 100.00 990.68 1048 08 Student Success 18.68132 70 1,730.77 103 85 155.00 Totals 1.335.71 26.7 1.471.92 1,575.77 100.00 9,137.98 359.62 1,209.00 1,235.71 1020.00 7,758 36 8,117 98 Taxable. Wages for Taxable Social Gross Federal Wages Federal Security Medicare State. Namic Earning W/H For FICA Gamish. United WH Tax WH Total Thomas Millen 1,346.15 WH Tax ment 1,150.77 Way 1,191.15 19.00 Deductions Net Pay 73 85 17 27 40.85 Check No. Avery Towle 1,020.00 869.00 920.00 16.00 57.04 346.35 999 80 Charlie Long 13.34 6636 30 85. 875 00 702.50 720.00 308 23 7:00 44.64 691 17 $637 Mary Shangraw 10.44 24 94 451.50 337.95 351.50 9.00 21.79 259153 15.48 5632 Kristen Lewis 1 230.77 5.10 12.00 026.54 1.075.77 25.00 66.70 161 44 290 06 Joe Schwartz 15.60 1.148.08 36.44 990.68 1,048.08 35.00 347 07 Toni Prevosti 64.98 15.20 65.17 6540 1,730.77 1,471 92 575.37 36.00 97.70 840.33 564 Student Success 52 25 1.335.71 1.209.00 1:235.71 104.00 76.51 17 97 461 65 4292 1263.12 5642 Totals 9.137.98 7.758.36 8,117.98 311:00 503.31 117.72 368 16 276142 2,587.07 6.560.91 Payroll Register-021017 Sheet1 Payroll Register-022417 Payroll Register-031017 lect destination and press ENTER or choose Paste Payroll Register-032417Clipboard XY Name C D E G H P/R End Date 2/10/2017 Company Name Prevosti Farms and Sugarhouse Check Date 2/13/2017 Hourly Taxable Rate or Wages # Period for # Regular Overtime Holiday Commis- Gross Taxable Name M/S W/H wage Hours Hours Educ. Long-term. Federal Wages Thomas Millen M Hours sions 19.23077 Eaming 401010 Sec 125 Child Care ESA Assist Life Ins. Care 35 WH for FICA 673.08 Avery Towle 20.19 135.00 S 12.00000 497 89 35 518.08 Charlie Long M 420,00 21.00 100 00 12.50000 35 299100 $20.00 531.25 10.63 155.00 Mary Shangraw S 10.50000 20 365-62 576.25 Kasten Lewis IM 17 58242 435 225.75 6.77 100.00 118.98 125.15 M 615 38 24.62 155.00 Joe Schwartz 13.18681 135 150 00 611.54 435.76 46038 M 30.58 100100 Ton Prevost 24.72527 35 480 96 511 54 Student Success S 865.38 51 92 155.00 18.68132 35 553.85 13.08 100.00 658.46 710.38 Totals 540 77 1,596.23 553.85 178.79 1,020.00 3.397.44 3.576.23 Taxable Wages for Taxable Social Gross Federal Wages Name Federal Security Medicare State Eaming WH for FICA WH Gamish United Tax. W/H WH Tax ment Total Thomas Millen 673.08 Way 497.89 518.08 Gym 32.12 Deductions Net Pay 17.68 Check No. LAvery Towle 420.00 299.00 320.00 5.00 262150 44058 0629 19.84 Charlie Long 4.64 531.25 10.61 365.62 376.25 161 09 23.33 258.91 Mary Shangraw 12.98 225.75 118 98 125 75 323.85 Knisten Lewis 4122 615.38 135.76 460.38 120 61. 105 14 Joe Schwartz 28.54 6:68 611.54 15147 180.96 511.54 230.31 635.07 Tom Prevosti 31 72 17107 865 38 558.46 710.38 44.04 124.75 653 3 Student Success 10 30 23 35 553 85 540 77 553 85 15 00 34 34 8.03 19 60 6:634 Totals 4.596-23 3,397.44 3.576.23 20.00 221.73 51.86 189.65 120.61 1 612.99 14983.24 Payroll Register-021017 Sheet1 Payroll Register-022417 death Payroll Register-93 1017 Payroll Register-032417
