Content/Instructions:

Kalen O'Brien earned $730 this week, use the deductions given in the problem information.

O'Brien's employer just received a garnishment order (credit card debt $3,500) against her pay. Compute the following:

a. O'Brien's disposable earnings:

Answer a:

b. The amount of her pay subject to the garnishment:

Answer b:

JOURNAL

Page 19

DATE

DESCRIPTION

POST. REF.

DEBIT

CREDIT

20--

June

7

		JOURNAL			Page 19
DATE		DESCRIPTION	POST. REF.	DEBIT	CREDIT
20--
Apr	1

		GENERAL LEDGER
ACCOUNT:		CASH				ACCOUNT	NO. 11
			POST.			BALANCE
DATE		ITEM	REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
April	1	Balance	a			57,673.56
ACCOUNT:		FICA TAXES PAYABLE - OASDI				ACCOUNT	NO. 20
			POST.			BALANCE
DATE		ITEM	REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
April	1	Balance	a				1,068.88
ACCOUNT:		FICA TAXES PAYABLE - HI				ACCOUNT	NO. 21
			POST.			BALANCE
DATE		ITEM	REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
Apr	1	Balance	a				249.98
ACCOUNT:		FUTA TAXES PAYABLE				ACCOUNT	NO. 22
			POST.			BALANCE
DATE		ITEM	REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
Apr	1	Balance	a				149.16
ACCOUNT:		SUTA TAXES PAYABLE - EMPLOYER				ACCOUNT	NO. 23
			POST.			BALANCE
DATE		ITEM	REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
April	1	Balance	a				571.78
ACCOUNT:		EMPLOYEES FIT PAYABLE				ACCOUNT	NO. 25
			POST.			BALANCE
DATE		ITEM	REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
Apr	1	Balance	a				1,124.00
ACCOUNT:		EMPLOYEES SIT PAYABLE				ACCOUNT	NO. 26
			POST.			BALANCE
DATE		ITEM	REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
April	1	Balance	a				546.92
ACCOUNT:		UNION DUES PAYABLE				ACCOUNT	NO. 28
			POST.			BALANCE
DATE		ITEM	REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
Apr	1	Balance	a				100.00
ACCOUNT:		WAGES AND SALARIES				ACCOUNT	NO. 51
			POST.			BALANCE
DATE		ITEM	REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
April	1	Balance	a			71,360.00
ACCOUNT:		PAYROLL TAXES				ACCOUNT	NO. 55
			POST.			BALANCE
DATE		ITEM	REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
April	1	Balance	a			6,846.74