Complete the journal entries AND general ledger accounts. The payroll registers are provided that you need to record the journal entries 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 employee pay. | | | | |
| February 10 | Journalize employer payroll tax for the February 12 pay period. Use 5.4% SUTA and 0.6% FUTA. No employees will exceed FUTA or SUTA wage base. |
| |
| |
| February 13 | Issue employee pay. | | | | | | | |
| February 24 | Journalize employee pay. | | | | |
| February 24 | Journalize employer payroll tax for the February 24 pay period. Use 5.4% SUTA and 0.6% FUTA. No employees will exceed FUTA or SUTA wage base. |
| |
| |
| February 27 | Issue employee pay. Pay payroll taxes. | |
| March 10 | Journalize employee pay. | | | | | |
| March 10 | Journalize employer payroll tax for the March 10 |
| | pay period. Using 5.4% SUTA and .06 FUTA. No |
| | employees will exceed FUTA or SUTA wage base. |
| | Take into consideration the new benefits. | |
| March 14 | Issue employee pay. | | | | | | | |
| March 24 | Journalize employee pay. | | | | | |
| March 24 | Journalize employer payroll tax for the March 24 |
| | pay period. Using 5.4% SUTA and .06 FUTA. No |
| | employees will exceed FUTA or SUTA wage base. |
| | Take into consideration the new benefits. | |
| March 28 | Issue employee pay. Pay payroll taxes. | |
Font Clipboard Name A5 P M. D Prevosti Farms and Sugarhouse P/R End Date Company Name 2/10/2017 2/13/2017 Check Date Taxable Wages Houdy Rate or Period M/S WH wage Taxable Wages for FICA for Long-term Federal WH 497.89 Educ. Assist #Regular Overtime Holiday Commis Gross Hours Life Ins Care Sec 125 4010 20.19 Child Care ESA Eaming Hours Hours sions Name 318.08 155.00 673.08 Thomas Millen 19.23077 35 4 00 660 320.00 376.25 Avery Towle Charlie Long Mary Shangraw Knsten Ie Joe Schwartz Preinsti 12.00000 420.00 21.00 100.00 S 365.62 118.98 2 155.00 531.25 10.63 12.50000 125.75 225.75 6.77 100.00 10.50000 S 460 38 155.00 435.76 615.38 24.62 17.58242 480.9 511 54 100.00 150.00 611.54 30.58 M 13.18681 710.38 553.85 3,576.23 51.92 658 46 540 77 3.397.44 24.72527 865.38 155.00 13.08 18.68132 653.85 100 00 Student Success Totals 4,596 23 178.79 1020,00 4 Tasable Wages for Taxable Federal Social Security Medicare State Tax Gamish United Way Federal WH Total Deductions Net Pay Wages for FICA Gross Eaming WH Tas ment Check No. WH Gsm WH Name Thomas Millen 232 50 161 09 207.40 120 61 230 31 ES6 79 284 64 189.65 1,612.99 673.08 497.89 518.08 32.12 51 17.68 440.58 6628 6629 Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joe Schwartz Tom Prevosts Student Success 420 00 299.00 320.00 10.61 5.00 19.84 4.64 258.91 323 85 105 14 385.07 23 33 7 80 28.54 31 72 44.04 365.62 5.46 531 25 376 25 12.98 6630 422 118.98 125.75 182 225.75 6631 15 47 17.07 435.76 663 615 38 460 38 668 7.42 10.30 8.03 | 611.54 480 96 658 46 511.54 424.75 580.74 6633 865.38 710.38 553.85 3,397.44 3,576.23 23.38 6634 65385 540.77 15.00 34 34 19.20 6635 464 20 20.00 4 Totals 4.596.23 221.73 51.86 120.61 2.983 24 7 Payroll Register-021017 Sheet1 Payroll Register-031017 Payroll Register-022417 Payroll Register-032417 Ready V4 D E C F M R 2 P/R End Date Check Date 3/24/2017 Company Name Prevosti Farms and Sugarhouse 3/28/2017 4 Taxable Wages for Leng term Eederal. WH 115077 869.00 702.50 337.95 026.54 990 68 Hourty Rate or # Peniod MS WH wage # # Regular Overtime Holday Commis Gross Hours Taxable Wages for EICA L191.15 020 00 20.00 351 50 1,07577 1048 08 1471 92 1575 77 1235 71 Educ Assist Nar Hours Hours Sec 125 40100 40 31 Child Care ESA sions Life Ins. Care 6 Thomas Millen M 4 SI 19.23077 1346 15 70 155 00 7 Avery Towle 8 Charhe Long 9 Mary Shangraw 10 Kristen Lewis 11 Joe Schwartz 12 Toni Prevosti 13 Student Success 12.00000 70 16 1020.0 51.00 17 50 1355 49.2 100.00 AR M 2 12.50000 70 15500 S 1 10.50000 40 7 451 30 100 00 155 00 100.00 M 3 17.58242 230 L148.08 1,730.77 1,335.71 9.13798 2 13.18681 10 225.00 $740 4.72527 M 5 20 103 85 155.00 100.00 2 18.68132 20 1 26.71 1209 00 7.758.36 14 Totals 359.62 1,020 00 8.117 98 Taxable or Taxable Social Federal Secunity Medicare State Gross Federal Gamish United Way Total Deductions Net Pay 15 for FICA WA 1,150.77 1,1911S Name 16 Thomas Millen 17 Avery Towle 18 Charlie Lorng 19 Mary Shangraw 20 Kristen Lewis 21 Joe Schwartz 22 Toni Prevosti Eaming WH Tax WH WHTa ment Check No. 1,346.15 40 S3 17.27 19.00 76.00 5.8 57.04 346 35 999 So 665 1,020.00 869.00 920.00 13.34 30 85 24.95 1200 3644 3517 328.23 25952 16144 691L77 615.48 90 06 882 80 840.33 1263 12 967 55 6,550 91 665 665 5665 6656 665 6658 00 702 50 720 00 7.00 44.64 10.44 s10 451 50 337.95 102654 1.075.77 990 68 1,048.08 1,471.92 1.575.77 1209.00 1235 71 7,758.36 8,117.98 351.50 9.00 21.79 15.60 15 20 22.85 1230.77 25.00 6670 3429 3075 46765 368 16 2,587 07 L.148.09 35.00 64 98 1,730.7 36.00 97 70 76.61 52 25 4297 23 Student Success 1.335.71 104.00 17.92 4659 24 Totals 9,137.98 311.00 503.31 117.72 275.42 25 26 27 Payroll Register-021017 Sheet Payroll Register 022417 Payroll Register-031017 Payroll Register-032417 Select destination and press ENTER or choose Paste 1dddlelele DE M P P/R End Date Check Date 3/10/2017 Company Name Prevosti Fams and Sugarhouse 3/14/2017 Taxable Wages for Long term, Federal WH 115077 Hourty Rate or Penod Taable #Regular Overtime Holiday. Commis Gross Hours Educ Assist Wages for FICA 1,191.15 Name Thomas Millen M/S WH Hours Child Care ESA Hours Sec 125 sions Eaming 401) 1346.15 Life Ins are M 19.23077 70 155 00 40.38 Avery Towle 12.00000 1 70 10 wid 1020.00 51.00 100.00 869.00 92000 Charbe Long 12.50000 70 17.50 13.55 70250 875.00 155.00 720.00 Mary Shangraw S 1050000 40 2 451.50 100.00 351.50 337.95 Knisten Lewis Joe Schwartz Toni Prevosti Student Success 3 17.58242 70 L026 54 1230.77 49.23 155.00 100.00 155 00 1,075.77 13.18681 2 70 225.00 1.148.08 57.40 990.68 1,048.08 1,575.77 24.72527 70 1,730.77 103 85 1471.92 18 68132 S 2 1,335.71 70 1 26.71 100.00 1,209 00 1,235.71 7,758.36 8,117 98 Totals 9.137.98 359.62 1,020.00 Taxable Wages for Taxable Wages for FICA WH Social Security Medicare State Federal Gross Federal Gamish United Way Total Deductions Net Pay 346 35 328 23 59 52 Eaming WH 1.346.15 1,020.00 Name WH WH Tas ment Tax Gym Check No Thomas Millen 1,150.77 869.00 702 50 720.00 1,191.15 73.85 17.27 19.0 40 S 99 S 691.71 6644 920.00 Avery Towle Charlie Long 6.0 37.04 13.34 30.85 6645 7.00 10.44 5.10 24.94 12.00 3644 3517 875,00 44.64 615 48 6646 351.50 Mary Shangraw Kristen Lewis Joe Schwartz Toni Prevosti 451.50 337.95 9 0 21.79 161.44 6647 1,230.77 1,148.08 66 1,026.54 1,075.7 25.00 15.60 882 SD 840.33 263 12 967.55 6550.91 664 6649 990.65 15.20 1,048,09 35.00 64.98 307 1.730.7 22.85 5225 4292 1,471.92 1.209.00 1.575.7 36.00 97.70 467 65 368 16 258707 6650 1 235 71 76.61 Student Success 1335.71 0133 9,137.98 104.00 17.92 6651 503.31 275 42 Totals 7,758.36 8.117.98 311.00 117.72 Payroll Register-031017 Payroll Register-021017 Payroll Register 022417 Payroll Register-032417 Sheet1 ... lect destination and press ENTER or choose Paste B CDE G P/R End Date 3 Check Date Prevosti Farms and Sugarhouse 2/24/2017 Company Name 2/27/2017 Taxable Wages for Long-term Federal WH Hourly Rate or Period MS WH wage Taable Wages for FICA 1,150.77 1191.15 Educ Assist #Regular Overtime, Holiday Commis Gross Hours Life Ins Hours Hours Eaming 40100 Sec 125 Child Care ESA Care Name sions Thomas Millen M 19.23077 70 1346.15 4038 155.00 Avery Towle Charlie Long 869.00 5100 920.00 720.00 351 50 1 12.00000 70 10 1,020.00 100.00 M 17.50 2 12.50000 70 702 50 875.00 155.00 Mary Shangraw Kristen Lewis Joe Schwartz Toni Prevosti 337.95 S 1 10.50000 40 451.50 13.55 100.00 49.23 1,026.54 17.58242 70 1230.77 225 00 1.148.08 155.00 1075.77 13.18681 24.72527 70 990.68 57.40 100.00 1,048.08 M 5 1,730.77 1.335.71 103 8 1575.77 70 1,471.92 1209.00 155.00 S 2 Student Success 70 18.68132 26,71 1235.71 100.00 Totals 9,137.98 359.62 7,75836 8,117.98 1,020.00 Taxable Wages for Taxable Wages for FICA WH 1,150.77 1,191.15 920.00 Social Security Medicare State Tax Gross Federal Eaming WH Eederal Gamish WH Tas ment United Way Total Deductions Net Pay Name WH Check No Gym Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis 1.346.15 17.27 19.00 73.85 40.85 30.85 346 999 80 6636 $69.00 702.50 1,020.00 875.00 76.00 57.04 44.64 13.34 691 77 615.48 328 2 6637 10 44 720.00 7.00 24.94 259.5 6638 451.50 337.95 351.5 1,075.7 1,048.08 9.00 25.00 21.79 6639 5.10 12.00 290.06 161 44 1230.7 66.70 15.60 347 97 36.44 S82 S0 84033 6640 Joe Schwartz 1.148.08 990.68 35.00 64.98 15.20 35.17 6641 307.75 Toni Prevost 1,730.77 1,471 92 22 85 1575.77 36.00 97.70 52.25 1,263.12 967 55 6.550.91 467.65 6642 Student Success 1335.71 Totals 9,137.98 1,209.00 1235.71 104.00 76.61 17.92 42.92 368 16 6643 7,758.36 8,117.98 311.00 503.31 117.72 275.42 2,587.07 Payroll Register-021017 Sheet 4 Payroll Register-022417 Payroll Register-031017 Payroll Register-032417 lect destination and press ENTER or choose Paste Font Clipboard Name A5 P M. D Prevosti Farms and Sugarhouse P/R End Date Company Name 2/10/2017 2/13/2017 Check Date Taxable Wages Houdy Rate or Period M/S WH wage Taxable Wages for FICA for Long-term Federal WH 497.89 Educ. Assist #Regular Overtime Holiday Commis Gross Hours Life Ins Care Sec 125 4010 20.19 Child Care ESA Eaming Hours Hours sions Name 318.08 155.00 673.08 Thomas Millen 19.23077 35 4 00 660 320.00 376.25 Avery Towle Charlie Long Mary Shangraw Knsten Ie Joe Schwartz Preinsti 12.00000 420.00 21.00 100.00 S 365.62 118.98 2 155.00 531.25 10.63 12.50000 125.75 225.75 6.77 100.00 10.50000 S 460 38 155.00 435.76 615.38 24.62 17.58242 480.9 511 54 100.00 150.00 611.54 30.58 M 13.18681 710.38 553.85 3,576.23 51.92 658 46 540 77 3.397.44 24.72527 865.38 155.00 13.08 18.68132 653.85 100 00 Student Success Totals 4,596 23 178.79 1020,00 4 Tasable Wages for Taxable Federal Social Security Medicare State Tax Gamish United Way Federal WH Total Deductions Net Pay Wages for FICA Gross Eaming WH Tas ment Check No. WH Gsm WH Name Thomas Millen 232 50 161 09 207.40 120 61 230 31 ES6 79 284 64 189.65 1,612.99 673.08 497.89 518.08 32.12 51 17.68 440.58 6628 6629 Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joe Schwartz Tom Prevosts Student Success 420 00 299.00 320.00 10.61 5.00 19.84 4.64 258.91 323 85 105 14 385.07 23 33 7 80 28.54 31 72 44.04 365.62 5.46 531 25 376 25 12.98 6630 422 118.98 125.75 182 225.75 6631 15 47 17.07 435.76 663 615 38 460 38 668 7.42 10.30 8.03 | 611.54 480 96 658 46 511.54 424.75 580.74 6633 865.38 710.38 553.85 3,397.44 3,576.23 23.38 6634 65385 540.77 15.00 34 34 19.20 6635 464 20 20.00 4 Totals 4.596.23 221.73 51.86 120.61 2.983 24 7 Payroll Register-021017 Sheet1 Payroll Register-031017 Payroll Register-022417 Payroll Register-032417 Ready V4 D E C F M R 2 P/R End Date Check Date 3/24/2017 Company Name Prevosti Farms and Sugarhouse 3/28/2017 4 Taxable Wages for Leng term Eederal. WH 115077 869.00 702.50 337.95 026.54 990 68 Hourty Rate or # Peniod MS WH wage # # Regular Overtime Holday Commis Gross Hours Taxable Wages for EICA L191.15 020 00 20.00 351 50 1,07577 1048 08 1471 92 1575 77 1235 71 Educ Assist Nar Hours Hours Sec 125 40100 40 31 Child Care ESA sions Life Ins. Care 6 Thomas Millen M 4 SI 19.23077 1346 15 70 155 00 7 Avery Towle 8 Charhe Long 9 Mary Shangraw 10 Kristen Lewis 11 Joe Schwartz 12 Toni Prevosti 13 Student Success 12.00000 70 16 1020.0 51.00 17 50 1355 49.2 100.00 AR M 2 12.50000 70 15500 S 1 10.50000 40 7 451 30 100 00 155 00 100.00 M 3 17.58242 230 L148.08 1,730.77 1,335.71 9.13798 2 13.18681 10 225.00 $740 4.72527 M 5 20 103 85 155.00 100.00 2 18.68132 20 1 26.71 1209 00 7.758.36 14 Totals 359.62 1,020 00 8.117 98 Taxable or Taxable Social Federal Secunity Medicare State Gross Federal Gamish United Way Total Deductions Net Pay 15 for FICA WA 1,150.77 1,1911S Name 16 Thomas Millen 17 Avery Towle 18 Charlie Lorng 19 Mary Shangraw 20 Kristen Lewis 21 Joe Schwartz 22 Toni Prevosti Eaming WH Tax WH WHTa ment Check No. 1,346.15 40 S3 17.27 19.00 76.00 5.8 57.04 346 35 999 So 665 1,020.00 869.00 920.00 13.34 30 85 24.95 1200 3644 3517 328.23 25952 16144 691L77 615.48 90 06 882 80 840.33 1263 12 967 55 6,550 91 665 665 5665 6656 665 6658 00 702 50 720 00 7.00 44.64 10.44 s10 451 50 337.95 102654 1.075.77 990 68 1,048.08 1,471.92 1.575.77 1209.00 1235 71 7,758.36 8,117.98 351.50 9.00 21.79 15.60 15 20 22.85 1230.77 25.00 6670 3429 3075 46765 368 16 2,587 07 L.148.09 35.00 64 98 1,730.7 36.00 97 70 76.61 52 25 4297 23 Student Success 1.335.71 104.00 17.92 4659 24 Totals 9,137.98 311.00 503.31 117.72 275.42 25 26 27 Payroll Register-021017 Sheet Payroll Register 022417 Payroll Register-031017 Payroll Register-032417 Select destination and press ENTER or choose Paste 1dddlelele DE M P P/R End Date Check Date 3/10/2017 Company Name Prevosti Fams and Sugarhouse 3/14/2017 Taxable Wages for Long term, Federal WH 115077 Hourty Rate or Penod Taable #Regular Overtime Holiday. Commis Gross Hours Educ Assist Wages for FICA 1,191.15 Name Thomas Millen M/S WH Hours Child Care ESA Hours Sec 125 sions Eaming 401) 1346.15 Life Ins are M 19.23077 70 155 00 40.38 Avery Towle 12.00000 1 70 10 wid 1020.00 51.00 100.00 869.00 92000 Charbe Long 12.50000 70 17.50 13.55 70250 875.00 155.00 720.00 Mary Shangraw S 1050000 40 2 451.50 100.00 351.50 337.95 Knisten Lewis Joe Schwartz Toni Prevosti Student Success 3 17.58242 70 L026 54 1230.77 49.23 155.00 100.00 155 00 1,075.77 13.18681 2 70 225.00 1.148.08 57.40 990.68 1,048.08 1,575.77 24.72527 70 1,730.77 103 85 1471.92 18 68132 S 2 1,335.71 70 1 26.71 100.00 1,209 00 1,235.71 7,758.36 8,117 98 Totals 9.137.98 359.62 1,020.00 Taxable Wages for Taxable Wages for FICA WH Social Security Medicare State Federal Gross Federal Gamish United Way Total Deductions Net Pay 346 35 328 23 59 52 Eaming WH 1.346.15 1,020.00 Name WH WH Tas ment Tax Gym Check No Thomas Millen 1,150.77 869.00 702 50 720.00 1,191.15 73.85 17.27 19.0 40 S 99 S 691.71 6644 920.00 Avery Towle Charlie Long 6.0 37.04 13.34 30.85 6645 7.00 10.44 5.10 24.94 12.00 3644 3517 875,00 44.64 615 48 6646 351.50 Mary Shangraw Kristen Lewis Joe Schwartz Toni Prevosti 451.50 337.95 9 0 21.79 161.44 6647 1,230.77 1,148.08 66 1,026.54 1,075.7 25.00 15.60 882 SD 840.33 263 12 967.55 6550.91 664 6649 990.65 15.20 1,048,09 35.00 64.98 307 1.730.7 22.85 5225 4292 1,471.92 1.209.00 1.575.7 36.00 97.70 467 65 368 16 258707 6650 1 235 71 76.61 Student Success 1335.71 0133 9,137.98 104.00 17.92 6651 503.31 275 42 Totals 7,758.36 8.117.98 311.00 117.72 Payroll Register-031017 Payroll Register-021017 Payroll Register 022417 Payroll Register-032417 Sheet1 ... lect destination and press ENTER or choose Paste B CDE G P/R End Date 3 Check Date Prevosti Farms and Sugarhouse 2/24/2017 Company Name 2/27/2017 Taxable Wages for Long-term Federal WH Hourly Rate or Period MS WH wage Taable Wages for FICA 1,150.77 1191.15 Educ Assist #Regular Overtime, Holiday Commis Gross Hours Life Ins Hours Hours Eaming 40100 Sec 125 Child Care ESA Care Name sions Thomas Millen M 19.23077 70 1346.15 4038 155.00 Avery Towle Charlie Long 869.00 5100 920.00 720.00 351 50 1 12.00000 70 10 1,020.00 100.00 M 17.50 2 12.50000 70 702 50 875.00 155.00 Mary Shangraw Kristen Lewis Joe Schwartz Toni Prevosti 337.95 S 1 10.50000 40 451.50 13.55 100.00 49.23 1,026.54 17.58242 70 1230.77 225 00 1.148.08 155.00 1075.77 13.18681 24.72527 70 990.68 57.40 100.00 1,048.08 M 5 1,730.77 1.335.71 103 8 1575.77 70 1,471.92 1209.00 155.00 S 2 Student Success 70 18.68132 26,71 1235.71 100.00 Totals 9,137.98 359.62 7,75836 8,117.98 1,020.00 Taxable Wages for Taxable Wages for FICA WH 1,150.77 1,191.15 920.00 Social Security Medicare State Tax Gross Federal Eaming WH Eederal Gamish WH Tas ment United Way Total Deductions Net Pay Name WH Check No Gym Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis 1.346.15 17.27 19.00 73.85 40.85 30.85 346 999 80 6636 $69.00 702.50 1,020.00 875.00 76.00 57.04 44.64 13.34 691 77 615.48 328 2 6637 10 44 720.00 7.00 24.94 259.5 6638 451.50 337.95 351.5 1,075.7 1,048.08 9.00 25.00 21.79 6639 5.10 12.00 290.06 161 44 1230.7 66.70 15.60 347 97 36.44 S82 S0 84033 6640 Joe Schwartz 1.148.08 990.68 35.00 64.98 15.20 35.17 6641 307.75 Toni Prevost 1,730.77 1,471 92 22 85 1575.77 36.00 97.70 52.25 1,263.12 967 55 6.550.91 467.65 6642 Student Success 1335.71 Totals 9,137.98 1,209.00 1235.71 104.00 76.61 17.92 42.92 368 16 6643 7,758.36 8,117.98 311.00 503.31 117.72 275.42 2,587.07 Payroll Register-021017 Sheet 4 Payroll Register-022417 Payroll Register-031017 Payroll Register-032417 lect destination and press ENTER or choose Paste
