continuing payroll 2017 chapter 7 short version of payroll project i have included pictures of the instructions and can also send a completed older version that can be used as a template but numbers have changed.

Excel Instructions using Excel 2010 or 2013: CAUTION: Read Appendix B for specific instructions relating to these templates. 1. Enter the appropriate numbers/formulas in the shaded (gray) cells. An asterisk (*) will appear to the right of an incorrect answer. 2. A formula begins with an equals sign (=) and can consist of any of the following elements: Operators such as + (for addition), - (for subtraction), * (for multiplication), and / (for division). Cell references, including cell addresses such as B52, as well as named cells and ranges Values and text Worksheet functions (such as SUM) 3. You can enter a formula into a cell manually (typing it in) or by pointing to the cells. To enter a formula manually, follow these steps: Move the cell pointer to the cell that you want to hold the formula. Type an equals sign (=) to signal the fact that the cell contains a formula. Type the formula, then press Enter. 4. Rounding: These templates have been formatted to round numbers to either the nearest whole number or the nearest cent. For example, 17.65 x 1.5=26.475. The template will display and hold 26.48, not 26.475. There is no need to use Excel's rounding function. 5. Remember to save your work. When saving your workbook, Excel overwrites the previous copy of your file. You can save your work at any time. You can save the file to the current name, or you may want to keep multiple versions of your work by saving each successive version under a different name. To save to the current name, you can select File, Save from the menu bar or click on the disk icon in the standard toolbar. It is recommended that you save the file to a new name that identifies the file as yours, such as Chapter_7_long_version_Your_Name.xlsx To save under a different name, follow these steps: Select File, Save As to display the Save As Type drop-box, chose Excel Workbook (*.xlsx) Select the folder in which to store the workbook. Enter the new filename in the File name box. Click Save. Page 41 JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT 20-- Oct. 9 Payroll Cash Cash 12 11 12,044.51 9 Administrative Salaries Office Salaries Sales Salaries Plant Wages FICA Taxes Payable - OASDI FICA Taxes Payable - HI Employees FIT Payable Employees SIT Payable Employees SUTA Payable Employees CIT Payable Union Dues Payable Payroll Cash 51 52 53 54 20.1 20.2 24 25 25.1 26 28 12 2,307.69 4,651.08 3,600.00 4,898.00 9 Payroll Taxes FICA Taxes Payable - OASDI FICA Taxes Payable - HI FUTA Taxes Payable SUTA Taxes Payable - Employer 56 20.1 20.2 21 22 1,381.11 12,044.51 958.33 224.14 1,124.00 474.55 10.85 604.39 16.00 12,044.51 958.32 224.12 22.91 175.76 20 Employees SIT Payable Cash 25 11 474.55 23 Payroll Cash Cash 12 11 12,107.67 474.55 12,107.67 Page 42 JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT 20-- Oct. Nov. 23 Administrative Salaries Office Salaries Sales Salaries Plant Wages FICA Taxes Payable - OASDI FICA Taxes Payable - HI Employees FIT Payable Employees SIT Payable Employees SUTA Payable Employees CIT Payable Group Insurance Premiums Collected Union Dues Payable Payroll Cash 51 52 53 54 20.1 20.2 24 25 25.1 26 27 28 12 2,307.69 4,651.08 3,600.00 5,219.60 23 Payroll Taxes FICA Taxes Payable - OASDI FICA Taxes Payable - HI FUTA Taxes Payable SUTA Taxes Payable - Employer 56 20.1 20.2 21 22 1,386.96 978.26 228.80 1,154.00 484.42 11.07 616.95 181.20 16.00 12,107.67 978.26 228.79 4.15 175.76 4 Employees SIT Payable Cash 25 11 484.42 6 Union Dues Payable Cash 28 11 32.00 484.42 32.00 Page 43 JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT 20-- Nov. 6 Payroll Cash Cash 12 11 11,885.91 6 Administrative Salaries Office Salaries Sales Salaries Plant Wages FICA Taxes Payable - OASDI FICA Taxes Payable - HI Employees FIT Payable Employees SIT Payable Employees SUTA Payable Employees CIT Payable Union Dues Payable Payroll Cash 51 52 53 54 20.1 20.2 24 25 25.1 26 28 12 2,307.69 4,605.85 3,600.00 4,898.00 6 Payroll Taxes FICA Taxes Payable - OASDI FICA Taxes Payable - HI SUTA Taxes Payable - Employer 56 20.1 20.2 22 1,325.32 12 11 1,426.24 13 Payroll Cash Cash 11,885.91 955.53 223.49 1,244.00 473.16 10.82 602.63 16.00 11,885.91 955.52 223.47 146.33 1,426.24 Page 44 JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT 20-- Nov. 13 Office Salaries FICA Taxes Payable - OASDI FICA Taxes Payable - HI Employees FIT Payable Employees SIT Payable Employees SUTA Payable Employees CIT Payable Group Insurance Premiums Collected Payroll Cash 52 20.1 20.2 24 25 25.1 26 27 12 2,079.32 13 Payroll Taxes FICA Taxes Payable - OASDI FICA Taxes Payable - HI 56 20.1 20.2 159.07 16 FICA Taxes Payabe-OASDI FICA Taxes Payable-HI Employee FIT Payable Cash 20.1 20.2 24 11 3,873.17 905.85 2,278.00 16 Employee CIT Payable Cash 26 11 1,221.34 18 Employees SIT Payable Cash 25 11 537.00 20 Payroll Cash Cash 12 11 9,210.64 51 52 53 54 20.1 20.2 24 25 25.1 26 27 28 29 12 2,307.69 3,398.00 3,600.00 4,616.40 20 Administrative Salaries Office Salaries Sales Salaries Plant Wages FICA Taxes Payable - OASDI FICA Taxes Payable - HI Employees FIT Payable Employees SIT Payable Employees SUTA Payable Employees CIT Payable Group Insurance Premiums Collected Union Dues Payable SIMPLE Contributions Payable Payroll Cash 128.92 30.15 333.00 63.84 1.46 81.31 14.40 1,426.24 128.92 30.15 7,057.02 1,221.34 537.00 9,210.64 863.18 201.89 832.00 427.43 9.77 544.38 166.80 16.00 1,650.00 9,210.64 Page 45 JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT 20-- Nov. 20 Payroll Taxes FICA Taxes Payable - OASDI FICA Taxes Payable - HI SUTA Taxes Payable - Employer 56 20.1 20.2 22 1,100.94 863.17 201.87 35.90 Page 46 JOURNAL DATE 20-- DESCRIPTION POST. REF. DEBIT CREDIT Page 47 JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT 20-- ### ### ### ### Page 48 JOURNAL DATE 20-- DESCRIPTION POST. REF. DEBIT CREDIT GENERAL LEDGER ACCOUNT: Checkpoints CASH ACCOUNT NO. 11 BALANCE POST. DATE ITEM REF. DEBIT CREDIT DEBIT 20-- Oct. Nov. 1 Balance 9 20 23 4 6 6 13 16 16 16 20 a J41 J41 J41 J42 J42 J43 J43 J44 J44 J44 J44 12,044.51 474.55 12,107.67 484.42 32.00 11,885.91 1,426.24 7,057.02 1,221.34 537.00 9,210.64 199,846.33 187,801.82 187,327.27 175,219.60 174,735.18 174,703.18 162,817.27 161,391.03 154,334.01 153,112.67 152,575.67 143,365.03 CREDIT Debit Credit Balance Balance Oct. 31, 20-- 175,219.60 Nov. 30, 20-- 143,365.03 Dec. 31, 20-- ACCOUNT: PAYROLL CASH ACCOUNT NO. 12 BALANCE POST. DATE ITEM REF. DEBIT J41 J41 J41 J42 J43 J43 J43 J44 J44 J44 12,044.51 CREDIT DEBIT 20-- Oct. Nov. 9 9 23 23 6 6 13 13 20 20 12,044.51 12,107.67 12,107.67 11,885.91 11,885.91 1,426.24 1,426.24 9,210.64 9,210.64 12,044.51 0.00 12,107.67 0.00 11,885.91 0.00 1,426.24 0.00 9,210.64 0.00 CREDIT Checkpoints Debit Credit Balance Balance Oct. 31, 20-0.00 Nov. 30, 20-0.00 Dec. 31, 20-- ACCOUNT: FICA TAXES PAYABLE - OASDI ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 9 23 23 6 6 13 13 16 20 20 J41 J41 J42 J42 J43 J43 J44 J44 J44 J44 J45 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 20.1 958.33 958.32 978.26 978.26 955.53 955.52 128.92 128.92 3,873.17 863.18 863.17 958.33 1,916.65 2,894.91 3,873.17 4,828.70 5,784.22 5,913.14 6,042.06 2,168.89 3,032.07 3,895.24 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 3,873.17 3,895.24 ACCOUNT: FICA TAXES PAYABLE - HI ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 9 23 23 6 6 13 13 16 20 20 J41 J41 J42 J42 J43 J43 J44 J44 J44 J44 J45 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 20.2 224.14 224.12 228.80 228.79 223.49 223.47 30.15 30.15 905.85 201.89 201.87 224.14 448.26 677.06 905.85 1,129.34 1,352.81 1,382.96 1,413.11 507.26 709.15 911.02 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 905.85 911.02 ACCOUNT: FUTA TAXES PAYABLE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. 1 Balance 9 23 a J41 J42 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 21 22.91 4.15 392.94 415.85 420.00 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 420.00 420.00 ACCOUNT: SUTA TAXES PAYABLE - EMPLOYER ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 23 6 20 J41 J42 J43 J45 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 22 175.76 175.76 146.33 35.90 175.76 351.52 497.85 533.75 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 351.52 533.75 ACCOUNT: EMPLOYEES FIT PAYABLE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 23 6 13 16 20 J41 J42 J43 J44 J44 J44 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 24 1,124.00 1,154.00 1,244.00 333.00 2,278.00 832.00 1,124.00 2,278.00 3,522.00 3,855.00 1,577.00 2,409.00 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 2,278.00 2,409.00 ACCOUNT: EMPLOYEES SIT PAYABLE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 20 23 4 6 13 18 20 J41 J41 J42 J42 J43 J44 J44 J44 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 25 474.55 474.55 484.42 484.42 473.16 63.84 537.00 427.43 474.55 0.00 484.42 0.00 473.16 537.00 0.00 427.43 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 484.42 427.43 ACCOUNT: EMPLOYEES SUTA PAYABLE ITEM REF. Debit Balance BALANCE POST. DATE DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 23 6 13 20 J41 J42 J43 J44 J44 Checkpoints ACCOUNT NO. 25.1 10.85 11.07 10.82 1.46 9.77 10.85 21.92 32.74 34.20 43.97 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 21.92 43.97 ACCOUNT: EMPLOYEES CIT PAYABLE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 23 6 13 16 20 J41 J42 J43 J44 J44 J44 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 26 604.39 616.95 602.63 81.31 1,221.34 544.38 604.39 1,221.34 1,823.97 1,905.28 683.94 1,228.32 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 1,221.34 1,228.32 ACCOUNT: GROUP INSURANCE PREMIUMS COLLECTED ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 23 13 20 J42 J44 J44 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 27 181.20 14.40 166.80 181.20 195.60 362.40 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 181.20 362.40 ACCOUNT: UNION DUES PAYABLE ITEM REF. Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 28 DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 23 6 6 20 J41 J42 J42 J43 J44 16.00 16.00 32.00 16.00 16.00 16.00 32.00 0.00 16.00 32.00 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 32.00 32.00 ACCOUNT: SIMPLE CONTRIBUTIONS PAYABLE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Nov. 20 J44 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 29 1,650.00 1,650.00 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 0.00 1,650.00 ACCOUNT: ADMINISTRATIVE SALARIES ACCOUNT NO. 51 BALANCE POST. DATE ITEM REF. DEBIT CREDIT DEBIT 20-- Oct. Nov. 1 Balance 9 23 6 20 a J41 J42 J43 J44 2,307.69 2,307.69 2,307.69 2,307.69 42,692.27 44,999.96 47,307.65 49,615.34 51,923.03 CREDIT Checkpoints Debit Credit Balance Balance Oct. 31, 20-- 47,307.65 Nov. 30, 20-- 51,923.03 Dec. 31, 20-- ACCOUNT: OFFICE SALARIES ACCOUNT NO. 52 BALANCE POST. DATE ITEM REF. DEBIT CREDIT DEBIT 20-- Oct. Nov. 1 Balance 9 23 6 13 20 a J41 J42 J43 J44 J44 4,651.08 4,651.08 4,605.85 2,079.32 3,398.00 28,350.00 33,001.08 37,652.16 42,258.01 44,337.33 47,735.33 CREDIT Checkpoints Debit Credit Balance Balance Oct. 31, 20-- 37,652.16 Nov. 30, 20-- 47,735.33 Dec. 31, 20-- ACCOUNT: SALES SALARIES ACCOUNT NO. 53 BALANCE POST. DATE ITEM REF. DEBIT CREDIT DEBIT 20-- Oct. Nov. 1 Balance 9 23 6 20 a J41 J42 J43 J44 3,600.00 3,600.00 3,600.00 3,600.00 28,525.00 32,125.00 35,725.00 39,325.00 42,925.00 CREDIT Checkpoints Debit Credit Balance Balance Oct. 31, 20-- 35,725.00 Nov. 30, 20-- 42,925.00 Dec. 31, 20-- ACCOUNT: PLANT WAGES ACCOUNT NO. 54 BALANCE POST. DATE ITEM REF. DEBIT CREDIT DEBIT 20-- Oct. Nov. 1 Balance 9 23 6 20 a J41 J42 J43 J44 4,898.00 5,219.60 4,898.00 4,616.40 42,657.30 47,555.30 52,774.90 57,672.90 62,289.30 CREDIT Checkpoints Debit Credit Balance Balance Oct. 31, 20-- 52,774.90 Nov. 30, 20-- 62,289.30 Dec. 31, 20-- ACCOUNT: PAYROLL TAXES ACCOUNT NO. 56 BALANCE POST. DATE ITEM REF. DEBIT CREDIT DEBIT 20-- Oct. Nov. 1 Balance 9 23 6 13 20 a J41 J42 J43 J44 J45 1,381.11 1,386.96 1,325.32 159.07 1,100.94 14,233.94 15,615.05 17,002.01 18,327.33 18,486.40 19,587.34 CREDIT Checkpoints Debit Credit Balance Balance Oct. 31, 20-- 17,002.01 Nov. 30, 20-- 19,587.34 Dec. 31, 20-- Payday, October 9, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. No. W/H Allow. NAME Marital Status PAYROLL REGISTER Time Record S M T W T Regular Earnings Rate Per F S S M T W T F S Hrs. Hour For Period Ending October 3, 20-M 4 8 8 8 8 8 M 5 8 8 8 8 8 S 2 8 8 8 8 8 M 4 8 8 8 8 8 M 3 8 8 8 8 8 S 1 8 8 8 8 8 M 4 8 8 8 8 8 M 2 8 8 8 8 8 S 1 8 8 8 8 4 S 0 8 8 D 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 4 8 80 17.60 80 80 80 80 80 80 18.00 80 72 14.00 80 TOTALS Payday, October 23, 20-- For Period Ending October 17, 20-Bonno, A. M 4 8 8 8 8 8 4 Ferguson, J. M 5 8 8 8 8 8 Ford, C. S 2 8 8 8 8 8 Mann, D. M 4 8 8 8 8 8 O'Neill, J. M 3 8 8 8 8 8 Russell, V. S 1 8 8 8 8 8 Ryan, N. M 4 8 8 8 8 8 Sokowski, T. M 2 8 8 8 8 8 (Student) S 1 8 8 8 8 4 Williams, R. S 0 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 4 8 80 17.60 80 80 80 80 80 80 18.00 80 72 14.00 80 TOTALS Payday, November 6, 20-- For Period Ending October 31, 20-Bonno, A. M 4 8 8 8 8 8 Ferguson, J. M 5 8 8 8 8 8 Ford, C. S 2 8 8 8 8 8 8 8 8 GLO-BRITE PAINT COMP 8 8 8 8 8 8 8 8 8 8 8 8 80 17.60 80 80 Amount Overtime Earnings Rate Per Hrs. Hour Amount Total Earnings OASDI 1,408.00 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,440.00 2,050.00 1,008.00 1,223.08 1,408.00 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,440.00 2,050.00 1,008.00 1,223.08 87.30 139.50 75.64 83.70 143.08 74.40 89.28 127.10 62.50 75.83 15,456.77 15,456.77 958.33 1,513.60 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,656.00 2,050.00 1,008.00 1,223.08 93.84 139.50 75.64 83.70 143.08 74.40 102.67 127.10 62.50 75.83 15,456.77 321.60 15,778.37 978.26 1,408.00 2,250.00 1,220.00 1,408.00 2,250.00 1,220.00 87.30 139.50 75.64 1,408.00 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,440.00 2,050.00 1,008.00 1,223.08 4 26.40 105.60 8 27.00 216.00 Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. No. W/H Allow. NAME Marital Status PAYROLL REGISTER M M S M S S S 0 3 2 4 2 1 0 Time Record S M 8 8 8 8 8 8 8 T W T 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 7 F S S M 8 8 8 8 6 8 8 8 8 8 4 8 8 8 Regular Earnings T 8 8 8 8 8 8 8 Rate Per W T F S Hrs. Hour 8 8 8 80 8 8 8 80 8 8 8 78 8 8 8 80 18.00 8 8 8 80 8 8 4 72 14.00 8 8 8 79 TOTALS Payday, November 13, 20-- For Period Ending November 14, 20-Williams, R. S 0 6 8 7 7 6 D D 8 TOTALS GLO-BRITE PAINT COMP 6 8 136 Overtime Earnings Rate Per Hrs. Hour Total Earnings 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 1,207.85 OASDI 83.70 143.08 72.54 89.28 127.10 62.50 74.89 15,411.54 15,411.54 955.53 2,079.32 2,079.32 128.92 2,079.32 2,079.32 128.92 Amount 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 1,207.85 Amount No. W/H Allow. NAME Marital Status PAYROLL REGISTER Time Record S M T W T TOTALS Payday, December 4, 20-- For Period Ending November 28, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Woods, B. TOTALS Payday, December 14, 20-- For Period Ending December 12, 20-Russell, V. TOTALS Regular Earnings Rate Per F S S M T W T F S Hrs. Hour Payday, November 20, 20-- For Period Ending November 14, 20-Bonno, A. M 4 8 8 8 8 8 Ferguson, J. M 5 8 8 8 8 8 8 Ford, C. S 2 8 8 8 8 8 8 Mann, D. M 0 8 8 8 8 8 8 O'Neill, J. M 3 8 8 8 8 8 8 Russell, V. S 2 6 8 8 8 8 8 Ryan, N. M 4 8 8 8 8 8 8 Sokowski, T. S 2 8 8 8 8 8 8 (Student) S 1 8 8 8 8 4 8 GLO-BRITE PAINT COMP 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 4 64 17.60 80 80 80 80 78 80 18.00 80 72 14.00 Amount Overtime Earnings Rate Per Hrs. Hour Amount Total Earnings OASDI 1,126.40 2,250.00 1,220.00 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 1,126.40 2,250.00 1,220.00 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 69.84 139.50 75.64 83.70 143.08 72.54 89.28 127.10 62.50 13,922.09 13,922.09 863.18 No. W/H Allow. NAME Marital Status PAYROLL REGISTER Time Record S M T W T TOTALS Regular Earnings Rate Per F S S M T W T F S Hrs. Hour Payday, December 18, 20-- For Period Ending December 12, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Ryan, N. Sokowski, T. (Student) Woods, B. Young, P. GLO-BRITE PAINT COMP Amount Overtime Earnings Rate Per Hrs. Hour Amount Total Earnings OASDI GLO-BRITE PAINT COMPANY Deductions NAME Payday, October 9, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. TOTALS HI FIT SIT For Period Ending October 3, 20-20.42 46.00 43.23 32.63 136.00 69.08 17.69 107.00 37.45 19.58 40.00 41.45 33.46 191.00 70.85 17.40 127.00 36.84 20.88 50.00 44.21 29.73 176.00 62.94 14.62 97.00 30.95 17.73 154.00 37.55 224.14 1,124.00 474.55 Payday, October 23, 20-- For Period Ending October 17, 20-Bonno, A. 21.95 56.00 46.47 Ferguson, J. 32.63 136.00 69.08 Ford, C. 17.69 107.00 37.45 Mann, D. 19.58 40.00 41.45 O'Neill, J. 33.46 191.00 70.85 Russell, V. 17.40 127.00 36.84 Ryan, N. 24.01 70.00 50.84 Sokowski, T. 29.73 176.00 62.94 (Student) 14.62 97.00 30.95 Williams, R. 17.73 154.00 37.55 TOTALS 228.80 1,154.00 484.42 Payday, November 6, 20-- For Period Ending October 31, 20-Bonno, A. 20.42 46.00 43.23 Ferguson, J. 32.63 136.00 69.08 Ford, C. 17.69 107.00 37.45 SUTA 0.99 1.58 0.85 0.95 1.62 0.84 1.01 1.44 0.71 0.86 10.85 1.06 1.58 0.85 0.95 1.62 0.84 1.16 1.44 0.71 0.86 11.07 0.99 1.58 0.85 GLO-BRITE PAINT COMPANY Deductions NAME Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. TOTALS HI 19.58 33.46 16.97 20.88 29.73 14.62 17.51 FIT 118.00 191.00 98.00 50.00 250.00 97.00 151.00 SIT 41.45 70.85 35.92 44.21 62.94 30.95 37.08 SUTA 0.95 1.62 0.82 1.01 1.44 0.71 0.85 223.49 1,244.00 473.16 10.82 Payday, November 13, 20-- For Period Ending November 14, 20-Williams, R. 30.15 333.00 63.84 1.46 TOTALS 30.15 333.00 63.84 1.46 GLO-BRITE PAINT COMPANY Deductions NAME HI FIT SIT SUTA Payday, November 20, 20-- For Period Ending November 14, 20-Bonno, A. 16.33 18.00 34.58 0.79 Ferguson, J. 32.63 64.00 69.08 1.58 Ford, C. 17.69 107.00 37.45 0.85 Mann, D. 19.58 82.00 41.45 0.95 O'Neill, J. 33.46 86.00 70.85 1.62 Russell, V. 16.97 98.00 35.92 0.82 Ryan, N. 20.88 30.00 44.21 1.01 Sokowski, T. 29.73 250.00 62.94 1.44 (Student) 14.62 97.00 30.95 0.71 TOTALS 201.89 832.00 427.43 Payday, December 4, 20-- For Period Ending November 28, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Woods, B. TOTALS Payday, December 14, 20-- For Period Ending December 12, 20-Russell, V. TOTALS 9.77 GLO-BRITE PAINT COMPANY Deductions NAME HI FIT SIT SUTA Payday, December 18, 20-- For Period Ending December 12, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Ryan, N. Sokowski, T. (Student) Woods, B. Young, P. TOTALS Deductions NAME Payday, October 9, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. TOTALS Net Paid CIT Group Ins. Union Dues Ck. SIMPLE No. For Period Ending October 3, 20-55.06 8.00 87.98 47.70 52.79 90.24 46.92 56.31 8.00 80.16 39.41 47.82 604.39 0.00 16.00 672 673 674 675 676 677 678 679 680 681 0.00 Payday, October 23, 20-- For Period Ending October 17, 20-Bonno, A. 59.18 16.50 8.00 Ferguson, J. 87.98 26.40 Ford, C. 47.70 14.40 Mann, D. 52.79 15.90 O'Neill, J. 90.24 27.00 Russell, V. 46.92 14.10 Ryan, N. 64.75 16.80 8.00 Sokowski, T. 80.16 24.00 (Student) 39.41 11.70 Williams, R. 47.82 14.40 TOTALS 616.95 181.20 16.00 682 683 684 685 686 687 688 689 690 691 0.00 Payday, November 6, 20-- For Period Ending October 31, 20-Bonno, A. 55.06 8.00 Ferguson, J. 87.98 Ford, C. 47.70 692 693 694 Amount 1,147.00 1,783.23 933.67 1,111.53 1,777.44 896.60 1,170.31 1,572.63 762.81 889.29 Taxable Earnings OASDI HI 1,408.00 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,440.00 2,050.00 1,008.00 1,223.08 1,408.00 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,440.00 2,050.00 1,008.00 1,223.08 12,044.51 15,456.77 15,456.77 1,210.60 1,756.83 919.27 1,095.63 1,750.44 882.50 1,317.77 1,548.63 751.11 874.89 1,513.60 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,656.00 2,050.00 1,008.00 1,223.08 1,513.60 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,656.00 2,050.00 1,008.00 1,223.08 12,107.67 15,778.37 15,778.37 1,147.00 1,783.23 933.67 1,408.00 2,250.00 1,220.00 1,408.00 2,250.00 1,220.00 Labor Cost Distribution FUTA SUTA Admin. Office 700.00 1,350.00 1,220.00 1,350.00 760.00 1,200.00 1,200.00 1,008.00 1,008.00 1,008.00 1,223.08 3,818.00 4,778.00 2,307.69 4,651.08 1,220.00 250.00 1,220.00 1,350.00 1,220.00 2,307.69 2,307.69 1,200.00 1,200.00 442.00 1,008.00 1,008.00 1,223.08 692.00 4,778.00 2,307.69 4,651.08 760.00 1,220.00 Deductions NAME Net Paid Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. CIT 52.79 90.24 45.75 56.31 80.16 39.41 47.23 TOTALS 602.63 Group Ins. 0.00 Union Dues Ck. SIMPLE No. 695 696 697 8.00 698 699 700 701 16.00 0.00 Payday, November 13, 20-- For Period Ending November 14, 20-Williams, R. 81.31 14.40 702 TOTALS 81.31 14.40 0.00 0.00 Amount 1,033.53 1,777.44 900.00 1,170.31 1,498.63 762.81 879.29 Taxable Earnings OASDI 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 1,207.85 HI 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 1,207.85 11,885.91 15,411.54 15,411.54 1,426.24 2,079.32 2,079.32 1,426.24 2,079.32 2,079.32 FUTA Labor Cost Distribution SUTA 1,350.00 Admin. Office 2,307.69 0.00 860.00 1,170.00 1,008.00 1,008.00 1,207.85 3,978.00 2,307.69 4,605.85 2,079.32 0.00 0.00 0.00 2,079.32 Deductions NAME Net Paid CIT Group Ins. Union Dues Ck. SIMPLE No. Payday, November 20, 20-- For Period Ending November 14, 20-Bonno, A. 44.04 16.50 8.00 Ferguson, J. 87.98 26.40 500.00 Ford, C. 47.70 14.40 Mann, D. 52.79 15.90 250.00 O'Neill, J. 90.24 27.00 700.00 Russell, V. 45.75 14.10 Ryan, N. 56.31 16.80 8.00 200.00 Sokowski, T. 80.16 24.00 (Student) 39.41 11.70 TOTALS 544.38 166.80 16.00 1,650.00 Payday, December 4, 20-- For Period Ending November 28, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Woods, B. TOTALS Payday, December 14, 20-- For Period Ending December 12, 20-Russell, V. TOTALS 703 704 705 706 707 708 709 710 711 Amount 918.32 1,328.83 919.27 803.63 1,155.44 885.90 973.51 1,474.63 751.11 Taxable Earnings OASDI HI 1,126.40 2,250.00 1,220.00 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 1,126.40 2,250.00 1,220.00 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 9,210.64 13,922.09 13,922.09 FUTA Labor Cost Distribution SUTA Admin. Office 1,220.00 50.00 2,307.69 1,170.00 0.00 926.00 1,008.00 976.00 2,307.69 3,398.00 Deductions NAME Net Paid CIT Group Ins. Union Dues Ck. SIMPLE No. Payday, December 18, 20-- For Period Ending December 12, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Ryan, N. Sokowski, T. (Student) Woods, B. Young, P. TOTALS Amount Taxable Earnings OASDI HI FUTA Labor Cost Distribution SUTA Admin. Office Labor Cost Distribution NAME Payday, October 9, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. TOTALS Sales Plant Checkpoints For Period Ending October 3, 20-1,408.00 Total earnings 2,250.00 Net paid 1,350.00 1,440.00 2,050.00 3,600.00 4,898.00 Payday, October 23, 20-- For Period Ending October 17,Checkpoints 20-Bonno, A. 1,513.60 Total earnings Ferguson, J. 2,250.00 Net paid Ford, C. Mann, D. 1,350.00 O'Neill, J. Russell, V. Ryan, N. 1,656.00 Sokowski, T. 2,050.00 (Student) Williams, R. TOTALS 15,456.77 12,044.51 15,778.37 12,107.67 3,600.00 5,219.60 Payday, November 6, 20-- For Period Ending October 31,Checkpoints 20-Bonno, A. 1,408.00 Total earnings Ferguson, J. 2,250.00 Net paid Ford, C. 15,411.54 11,885.91 Labor Cost Distribution NAME Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. TOTALS Sales 1,350.00 Plant 1,440.00 2,050.00 3,600.00 4,898.00 Payday, November 13, 20-- For Period Ending NovemberCheckpoints 14, 20-Williams, R. Total earnings Net paid TOTALS 0.00 0.00 2,079.32 1,426.24 Labor Cost Distribution NAME Sales Plant Payday, November 20, 20-- For Period Ending NovemberCheckpoints 14, 20-Bonno, A. 1,126.40 Total earnings Ferguson, J. 2,250.00 Net paid Ford, C. Mann, D. 1,350.00 O'Neill, J. Russell, V. Ryan, N. 1,440.00 Sokowski, T. 2,050.00 (Student) TOTALS 3,600.00 4,616.40 Payday, December 4, 20-- For Period Ending November Checkpoints 28, 20-Bonno, A. Total earnings Ferguson, J. Net paid Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Woods, B. TOTALS Payday, December 14, 20-- For Period Ending DecemberCheckpoints 12, 20-Russell, V. Total earnings Net paid TOTALS 13,922.09 9,210.64 Labor Cost Distribution NAME Sales Plant Payday, December 18, 20-- For Period Ending DecemberCheckpoints 12, 20-Bonno, A. Total earnings Ferguson, J. Net paid Ford, C. Mann, D. O'Neill, J. Ryan, N. Sokowski, T. (Student) Woods, B. Young, P. TOTALS DEPARTMENT OCCUPATION WORKS IN (STATE) Plant Mixer Operator PA SEX M F x S.S. ACCOUNT NO. 000-00-3481 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE UNION DUES $55,000 --$.30/M $8 each pay NAME - LAST FIRST BONNO Anthony $ $ $ $ SALARY OTHER WEEKLY RATE HOURLY RATE 20___ PAYDAY REGULAR EARNINGS HRS. RATE AMOUNT 10/9 2 10/23 3 11/6 4 11/20 5 12/4 6 12/18 80 80 80 64 HRS. RATE 10,293.40 1,408.00 1,408.00 1,408.00 1,126.40 YEAR-TO-DATE 1 OVERTIME EARNINGS 17.60 17.60 17.60 17.60 4 26.40 OVERTIME R CUMULATIVE EARNINGS AMOUNT 11,322.00 12,730.00 14,243.60 15,651.60 16,778.00 17.60 26.40 5 DEDUCTIONS FICA OASDI 1,028.60 0.00 105.60 0.00 0.00 0.00 0.00 W/H ALLOW. 701.96 87.30 93.84 87.30 69.84 OTHER HI 164.17 20.42 21.95 20.42 16.33 FIT SIT 810.00 46.00 56.00 46.00 18.00 SUTA 347.59 43.23 46.47 43.23 34.58 CIT 7.93 0.99 1.06 0.99 0.79 SIMPLE 442.71 55.06 59.18 55.06 44.04 DEDUCTIONS 216.80 8.00 24.50 8.00 24.50 QTR. TOT. YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Sales Sales Manager PA SEX M F x S.S. ACCOUNT NO. 000-00-8645 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE NAME - LAST FIRST FERGUSON $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE $88,000 -- $.30/M 20___ OVERTIME R REGULAR EARNINGS OVERTIME EARNINGS PAYDAY EARNINGS HRS. YEAR-TO-DATE 1 10/9 2 10/23 3 11/6 4 11/20 5 12/4 6 12/18 CUMULATIVE 80 80 80 80 RATE AMOUNT HRS. RATE 23,125.00 2,250.00 2,250.00 2,250.00 2,250.00 AMOUNT 5 FICA 1,433.75 139.50 139.50 139.50 139.50 OTHER HI 335.31 32.63 32.63 32.63 32.63 FIT 2,291.00 136.00 136.00 136.00 64.00 SIT SUTA 709.94 69.08 69.08 69.08 69.08 QTR. TOT. YR. TOT. Checkpoint W/H ALLOW. DEDUCTIONS OASDI 23,125.00 25,375.00 27,625.00 29,875.00 32,125.00 James 58,500 /yr. 1,125.00 28.13 Checkpoint 16.19 1.58 1.58 1.58 1.58 CIT 904.23 87.98 87.98 87.98 87.98 SIMPLE DEDUCTIONS 132.30 26.40 500.00 26.40 OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST M F Office Executive Secretary x PA 000-00-4567 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE FORD $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE $50,000--$.30/M 20___ OVERTIME R REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE PAYDAY EARNINGS HRS. RATE AMOUNT 1 10/9 2 10/23 3 11/6 4 11/20 5 12/4 6 12/18 HRS. RATE AMOUNT 80 80 80 80 6,300.00 7,520.00 8,740.00 9,960.00 11,180.00 W/H ALLOW. 2 DEDUCTIONS FICA OASDI 6,300.00 1,220.00 1,220.00 1,220.00 1,220.00 YEAR-TO-DATE Catherine 2,733.33 /mo. 640.00 16.00 24.00 390.60 75.64 75.64 75.64 75.64 OTHER HI 91.35 17.69 17.69 17.69 17.69 FIT 639.00 107.00 107.00 107.00 107.00 SIT SUTA 193.41 37.45 37.45 37.45 37.45 4.41 0.85 0.85 0.85 0.85 CIT SIMPLE DEDUCTIONS 246.34 47.70 47.70 47.70 47.70 37.80 14.40 14.40 QTR. TOT. YR. TOT. Checkpoint Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST M F Sales Sales Representative x PA 000-00-9352 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE MANN $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE $53,000 -- $.30/M 20___ OVERTIME R REGULAR EARNINGS OVERTIME EARNINGS PAYDAY EARNINGS HRS. YEAR-TO-DATE 1 10/9 2 10/23 3 11/6 4 11/20 5 12/4 6 12/18 TR. TOT. YR. TOT. CUMULATIVE 80 80 80 80 RATE AMOUNT 5,400.00 1,350.00 1,350.00 1,350.00 1,350.00 HRS. RATE AMOUNT W/H ALLOW. 0 DEDUCTIONS FICA OASDI 5,400.00 6,750.00 8,100.00 9,450.00 10,800.00 Dewey 2,925 /mo. 675.00 16.88 334.80 83.70 83.70 83.70 83.70 OTHER HI 78.30 19.58 19.58 19.58 19.58 FIT 332.00 40.00 40.00 118.00 82.00 SIT 165.78 41.45 41.45 41.45 41.45 SUTA 3.78 0.95 0.95 0.95 0.95 CIT 211.15 52.79 52.79 52.79 52.79 SIMPLE DEDUCTIONS 31.50 15.90 250.00 15.90 Checkpoint Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST M F Administrative President x PA 000-00-1534 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE O'NEILL $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE $90,000 -- $.30/M 20___ OVERTIME R REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE PAYDAY EARNINGS HRS. RATE AMOUNT 1 10/9 2 10/23 3 11/6 4 11/20 5 12/4 6 12/18 HRS. RATE AMOUNT 80 80 80 80 42,692.27 44,999.96 47,307.65 49,615.34 51,923.03 W/H ALLOW. 3 DEDUCTIONS FICA OASDI 42,692.27 2,307.69 2,307.69 2,307.69 2,307.69 YEAR-TO-DATE Joseph 60,000 /yr. 1,153.85 28.85 2,646.92 143.08 143.08 143.08 143.08 OTHER HI 619.04 33.46 33.46 33.46 33.46 FIT 6,116.00 191.00 191.00 191.00 86.00 SIT SUTA 1,310.65 70.85 70.85 70.85 70.85 29.88 1.62 1.62 1.62 1.62 CIT 1,669.35 90.24 90.24 90.24 90.24 SIMPLE DEDUCTIONS 202.50 27.00 700.00 27.00 TR. TOT. YR. TOT. Checkpoint Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST 000-00-6337 RUSSELL FIRST M F Office Time Clerk x PA OTHER DEDUCTIONS INFORMATION GROUP INSURANCE $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE $49,000 -- $.30/M 20___ OVERTIME R REGULAR EARNINGS OVERTIME EARNINGS PAYDAY EARNINGS HRS. YEAR-TO-DATE 1 10/9 2 10/23 3 11/6 4 11/20 5 12/4 6 12/14 TR. TOT. YR. TOT. CUMULATIVE 80 80 78 78 RATE AMOUNT 6,240.00 1,200.00 1,200.00 1,170.00 1,170.00 HRS. RATE AMOUNT W/H ALLOW. 2 DEDUCTIONS FICA OASDI 6,240.00 7,440.00 8,640.00 9,810.00 10,980.00 Virginia 2,730 /mo. 630.00 15.75 23.63 386.88 74.40 74.40 72.54 72.54 OTHER HI 90.48 17.40 17.40 16.97 16.97 FIT 642.00 127.00 127.00 98.00 98.00 SIT 191.56 36.84 36.84 35.92 35.92 SUTA 4.37 0.84 0.84 0.82 0.82 CIT 244.00 46.92 46.92 45.75 45.75 SIMPLE DEDUCTIONS 31.50 14.10 14.10 Checkpoint Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST M F Plant Electrician x PA 000-00-1223 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE RYAN Norman $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE $56,000 -- $.30/M 20___ $8 each pay REGULAR EARNINGS OVERTIME EARNINGS OVERTIME R CUMULATIVE PAYDAY EARNINGS HRS. RATE AMOUNT 13,287.50 1,440.00 1,440.00 1,440.00 1,440.00 YEAR-TO-DATE 1 10/9 2 10/23 3 11/6 4 11/20 5 12/4 6 12/18 80 80 80 80 18.00 18.00 18.00 18.00 HRS. RATE 8 27.00 AMOUNT 14,685.30 16,125.30 17,781.30 19,221.30 20,661.30 18.00 27.00 4 DEDUCTIONS FICA OASDI 1,397.80 0.00 216.00 0.00 0.00 0.00 0.00 W/H ALLOW. 910.49 89.28 102.67 89.28 89.28 OTHER HI 212.94 20.88 24.01 20.88 20.88 FIT 1,070.00 50.00 70.00 50.00 30.00 SIT SUTA 450.84 44.21 50.84 44.21 44.21 10.28 1.01 1.16 1.01 1.01 CIT 574.22 56.31 64.75 56.31 56.31 SIMPLE 200.00 DEDUCTIONS 235.70 8.00 24.80 8.00 24.80 QTR. TOT. YR. TOT. Checkpoint Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST M F Plant Supervisor x PA 000-00-8832 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE SOKOWSKI Thomas $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE $80,000 -- $.30/M 20___ OVERTIME R REGULAR EARNINGS OVERTIME EARNINGS PAYDAY EARNINGS HRS. YEAR-TO-DATE 1 10/9 2 10/23 3 11/6 4 11/20 5 12/4 6 12/18 QTR. TOT. YR. TOT. CUMULATIVE 80 80 80 80 RATE AMOUNT 16,650.00 2,050.00 2,050.00 2,050.00 2,050.00 HRS. RATE AMOUNT ALLOW. 2 DEDUCTIONS FICA OASDI 16,650.00 18,700.00 20,750.00 22,800.00 24,850.00 W/H 1,025.00 25.63 1,032.30 127.10 127.10 127.10 127.10 OTHER HI 241.43 29.73 29.73 29.73 29.73 FIT 2,002.00 176.00 176.00 250.00 250.00 SIT 511.16 62.94 62.94 62.94 62.94 SUTA 11.66 1.44 1.44 1.44 1.44 CIT 651.05 80.16 80.16 80.16 80.16 SIMPLE DEDUCTIONS 94.50 24.00 24.00 Checkpoint Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST M F Office Accounting Trainee PA Student OTHER DEDUCTIONS INFORMATION GROUP INSURANCE $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE $39,000 -- $.30/M 20___ OVERTIME R REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE PAYDAY EARNINGS HRS. RATE AMOUNT 1 10/9 2 10/23 3 11/6 4 11/20 5 12/4 6 12/18 72 72 72 72 HRS. RATE AMOUNT 14.00 14.00 14.00 14.00 5,550.00 6,558.00 7,566.00 8,574.00 9,582.00 14.00 21.00 1 DEDUCTIONS FICA OASDI 5,550.00 1,008.00 1,008.00 1,008.00 1,008.00 YEAR-TO-DATE W/H ALLOW. 344.10 62.50 62.50 62.50 62.50 OTHER HI 80.48 14.62 14.62 14.62 14.62 FIT 409.00 97.00 97.00 97.00 97.00 SIT SUTA 170.38 30.95 30.95 30.95 30.95 3.89 0.71 0.71 0.71 0.71 CIT SIMPLE DEDUCTIONS 217.02 39.41 39.41 39.41 39.41 32.40 11.70 11.70 QTR. TOT. YR. TOT. Checkpoint Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST 000-00-6741 WILLIAMS FIRST M F Office Programmer x PA OTHER DEDUCTIONS INFORMATION GROUP INSURANCE Ruth $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE $48,000 -- $.30/M 20___ OVERTIME R REGULAR EARNINGS OVERTIME EARNINGS PAYDAY EARNINGS HRS. YEAR-TO-DATE 1 10/9 2 10/23 3 11/6 4 11/13 CUMULATIVE 80 80 79 136 RATE AMOUNT HRS. RATE AMOUNT 2,650 /mo. 611.54 15.29 22.94 W/H ALLOW. 0 DEDUCTIONS FICA OASDI OTHER HI FIT SIT SUTA CIT SIMPLE DEDUCTIONS 10,260.00 1,223.08 1,223.08 1,207.85 2,079.32 10,260.00 11,483.08 12,706.16 13,914.01 15,993.33 636.12 75.83 75.83 74.89 128.92 148.77 17.73 17.73 17.51 30.15 1,606.00 154.00 154.00 151.00 333.00 314.98 37.55 37.55 37.08 63.84 7.18 0.86 0.86 0.85 1.46 401.19 47.82 47.82 47.23 81.31 59.40 5,733.33 15,993.33 5,733.33 15,993.33 355.47 991.59 83.12 231.89 792.00 2,398.00 176.02 491.00 4.03 11.21 224.18 625.37 28.80 88.20 14.40 14.40 5 6 QTR. TOT. YR. TOT. 375 Checkpoint 5,733.33 15,993.33 Checkpoint 4,069.71 OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST M F Office Programmer x PA 000-00-1587 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE Woods Beth $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE $47,000 -- $.30/M 20___ OVERTIME R REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE PAYDAY EARNINGS HRS. RATE AMOUNT HRS. RATE AMOUNT 2,600 /mo. 600.00 15.00 W/H ALLOW. 1 DEDUCTIONS FICA OASDI OTHER HI FIT SIT SUTA CIT SIMPLE DEDUCTIONS YEAR-TO-DATE 1 2 3 4 5 12/4 6 12/18 QTR. TOT. YR. TOT. Checkpoint Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST M F Sales Field Sales Representative x PA 000-00-6057 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE Young Paul $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE $49,000 -- $.30/M 20___ REGULAR EARNINGS OVERTIME R OVERTIME EARNINGS PAYDAY EARNINGS HRS. YEAR-TO-DATE 1 2 3 4 5 6 12/18 QTR. TOT. YR. TOT. CUMULATIVE RATE AMOUNT HRS. RATE AMOUNT 2,730 /mo. 630.00 15.75 W/H ALLOW. 1 DEDUCTIONS FICA OASDI OTHER HI FIT SIT SUTA CIT SIMPLE DEDUCTIONS Checkpoint Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST M F OTHER DEDUCTIONS INFORMATION GROUP INSURANCE $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE OVERTIME R 20___ REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE PAYDAY EARNINGS HRS. RATE AMOUNT HRS. RATE AMOUNT W/H ALLOW. DEDUCTIONS FICA OASDI OTHER HI FIT SIT SUTA CIT SIMPLE DEDUCTIONS YEAR-TO-DATE 1 2 3 4 5 6 QTR. TOT. YR. TOT. OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST M F OTHER DEDUCTIONS INFORMATION GROUP INSURANCE $ $ $ $ SALARY UNION DUES OTHER WEEKLY RATE HOURLY RATE OVERTIME R 20___ REGULAR EARNINGS OVERTIME EARNINGS PAYDAY EARNINGS HRS. YEAR-TO-DATE 1 2 3 4 5 6 QTR. TOT. YR. TOT. CUMULATIVE RATE AMOUNT HRS. RATE AMOUNT W/H ALLOW. DEDUCTIONS FICA OASDI OTHER HI FIT SIT SUTA CIT SIMPLE DEDUCTIONS MIDDLE Victor MARITAL STATUS M NET PAID CK. NO. AMOUNT 8,630.84 1,147.00 1,210.60 1,147.00 918.32 672 682 692 703 MIDDLE Claude MARITAL STATUS M NET PAID CK. NO. AMOUNT 673 683 693 704 17,302.28 1,783.23 1,756.83 1,783.23 1,328.83 MIDDLE Louise MARITAL STATUS S NET PAID CK. NO. AMOUNT 4,697.09 933.67 919.27 933.67 919.27 674 684 694 705 MIDDLE Wilson MARITAL STATUS M NET PAID CK. NO. AMOUNT 675 685 695 706 4,242.69 1,111.53 1,095.63 1,033.53 803.63 MIDDLE Tyler MARITAL STATUS M NET PAID CK. NO. AMOUNT 676 686 696 707 30,097.93 1,777.44 1,750.44 1,777.44 1,155.44 MIDDLE Aloise MARITAL STATUS S NET PAID CK. NO. AMOUNT 677 687 697 708 4,649.21 896.60 882.50 900.00 885.90 MIDDLE Allen MARITAL STATUS M NET PAID CK. NO. AMOUNT 678 688 698 709 11,220.83 1,170.31 1,317.77 1,170.31 973.51 MIDDLE James MARITAL STATUS S NET PAID CK. NO. AMOUNT 679 689 699 710 12,105.90 1,572.63 1,548.63 1,498.63 1,474.63 MIDDLE MARITAL STATUS S NET PAID CK. NO. AMOUNT 4,292.73 762.81 751.11 762.81 751.11 680 690 700 711 MIDDLE Virginia MARITAL STATUS S NET PAID CK. NO. AMOUNT 681 691 701 702 7,086.36 889.29 874.89 879.29 1,426.24 4,069.71 11,156.07 11,156.07 MIDDLE Anne MARITAL STATUS S NET PAID CK. NO. AMOUNT MIDDLE Winston MARITAL STATUS S NET PAID CK. NO. AMOUNT MIDDLE MARITAL STATUS NET PAID CK. NO. AMOUNT MIDDLE MARITAL STATUS NET PAID CK. NO. AMOUNT Excel Instructions using Excel 2010 or 2013: CAUTION: Read Appendix B for specific instructions relating to these templates. 1. Enter the appropriate numbers/formulas in the shaded (gray) cells. An asterisk (*) will appear to the right of an incorrect answer. 2. A formula begins with an equals sign (=) and can consist of any of the following elements: Operators such as + (for addition), - (for subtraction), * (for multiplication), and / (for division). Cell references, including cell addresses such as B52, as well as named cells and ranges Values and text Worksheet functions (such as SUM) 3. You can enter a formula into a cell manually (typing it in) or by pointing to the cells. To enter a formula manually, follow these steps: Move the cell pointer to the cell that you want to hold the formula. Type an equals sign (=) to signal the fact that the cell contains a formula. Type the formula, then press Enter. 4. Rounding: These templates have been formatted to round numbers to either the nearest whole number or the nearest cent. For example, 17.65 x 1.5=26.475. The template will display and hold 26.48, not 26.475. There is no need to use Excel's rounding function. 5. Remember to save your work. When saving your workbook, Excel overwrites the previous copy of your file. You can save your work at any time. You can save the file to the current name, or you may want to keep multiple versions of your work by saving each successive version under a different name. To save to the current name, you can select File, Save from the menu bar or click on the disk icon in the standard toolbar. It is recommended that you save the file to a new name that identifies the file as yours, such as Chapter_7_long_version_Your_Name.xlsx To save under a different name, follow these steps: Select File, Save As to display the Save As Type drop-box, chose Excel Workbook (*.xlsx) Select the folder in which to store the workbook. Enter the new filename in the File name box. Click Save. Page 41 JOURNAL DATE 20-- Oct. DESCRIPTION 9 Payroll Cash Cash POST. REF. DEBIT 12 11 12,045.44 9 Administrative Salaries Office Salaries Sales Salaries Plant Wages FICA Taxes Payable - OASDI FICA Taxes Payable - HI Employees FIT Payable Employees SIT Payable Employees SUTA Payable Employees CIT Payable Union Dues Payable Payroll Cash 51 52 53 54 20.1 20.2 24 25 25.1 26 28 12 2,307.69 4,651.08 3,600.00 4,902.00 9 Payroll Taxes FICA Taxes Payable - OASDI FICA Taxes Payable - HI FUTA Taxes Payable SUTA Taxes Payable - Employer 56 20.1 20.2 21 22 1,381.42 CREDIT 12,045.44 958.57 224.19 1,125.00 474.67 10.85 606.05 16.00 12,045.44 958.57 224.18 22.91 175.76 20 Employees SIT Payable Cash 25 11 474.67 23 Payroll Cash Cash 12 11 12,108.81 474.67 12,108.81 Page 42 JOURNAL DATE 20-- Oct. Nov. DESCRIPTION POST. REF. DEBIT 23 Administrative Salaries Office Salaries Sales Salaries Plant Wages FICA Taxes Payable - OASDI FICA Taxes Payable - HI Employees FIT Payable Employees SIT Payable Employees SUTA Payable Employees CIT Payable Group Insurance Premiums Collected Union Dues Payable Payroll Cash 51 52 53 54 20.1 20.2 24 25 25.1 26 27 28 12 2,307.69 4,651.08 3,600.00 5,223.92 23 Payroll Taxes FICA Taxes Payable - OASDI FICA Taxes Payable - HI FUTA Taxes Payable SUTA Taxes Payable - Employer 56 20.1 20.2 21 22 1,387.29 CREDIT 978.53 228.86 1,155.00 484.55 11.07 618.67 181.20 16.00 12,108.81 978.53 228.85 4.15 175.76 4 Employees SIT Payable Cash 25 11 484.55 6 Union Dues Payable Cash 28 11 32.00 484.55 32.00 Page 43 JOURNAL DATE 20-- Nov. DESCRIPTION 6 Payroll Cash Cash POST. REF. DEBIT 12 11 11,885.85 6 Administrative Salaries Office Salaries Sales Salaries Plant Wages FICA Taxes Payable - OASDI FICA Taxes Payable - HI Employees FIT Payable Employees SIT Payable Employees SUTA Payable Employees CIT Payable Union Dues Payable Payroll Cash 51 52 53 54 20.1 20.2 24 25 25.1 26 28 12 2,307.69 4,605.85 3,600.00 4,902.00 6 Payroll Taxes FICA Taxes Payable - OASDI FICA Taxes Payable - HI SUTA Taxes Payable - Employer 56 20.1 20.2 22 1,272.28 12 11 1,425.04 13 Payroll Cash Cash CREDIT 11,885.85 955.77 223.54 1,246.00 473.28 10.82 604.28 16.00 11,885.85 955.76 223.53 92.99 1,425.04 Page 44 JOURNAL DATE 20-- Nov. DESCRIPTION POST. REF. DEBIT 13 Office Salaries FICA Taxes Payable - OASDI FICA Taxes Payable - HI Employees FIT Payable Employees SIT Payable Employees SUTA Payable Employees CIT Payable Group Insurance Premiums Collected Payroll Cash 52 20.1 20.2 24 25 25.1 26 27 12 2,079.32 13 Payroll Taxes FICA Taxes Payable - OASDI FICA Taxes Payable - HI 56 20.1 20.2 159.07 16 FICA Taxes Payabe-OASDI FICA Taxes Payable-HI Employee FIT Payable Cash 20.1 20.2 24 11 3,874.20 906.08 2,280.00 16 Employee CIT Payable Cash 26 11 1,224.72 18 Employees SIT Payable Cash 25 11 537.12 20 Payroll Cash Cash 12 11 9,209.01 51 52 53 54 20.1 20.2 24 25 25.1 26 27 28 29 12 2,307.69 3,398.00 3,600.00 4,619.60 20 Administrative Salaries Office Salaries Sales Salaries Plant Wages FICA Taxes Payable - OASDI FICA Taxes Payable - HI Employees FIT Payable Employees SIT Payable Employees SUTA Payable Employees CIT Payable Group Insurance Premiums Collected Union Dues Payable SIMPLE Contributions Payable Payroll Cash CREDIT 128.92 30.15 334.00 63.84 1.46 81.51 14.40 1,425.04 128.92 30.15 7,060.28 1,224.72 537.12 9,209.01 863.38 201.94 835.00 427.53 9.77 545.86 166.80 16.00 1,650.00 9,209.01 Page 45 JOURNAL DATE 20-- Nov. DESCRIPTION 20 Payroll Taxes FICA Taxes Payable - OASDI FICA Taxes Payable - HI SUTA Taxes Payable - Employer POST. REF. 56 20.1 20.2 22 DEBIT CREDIT 1,080.96 863.37 201.92 15.67 Page 46 JOURNAL DATE 20-- DESCRIPTION POST. REF. DEBIT CREDIT Page 47 JOURNAL DATE 20-- DESCRIPTION POST. REF. DEBIT CREDIT ### ### ### ### Page 48 JOURNAL DATE 20-- DESCRIPTION POST. REF. DEBIT CREDIT GENERAL LEDGER ACCOUNT: Checkpoints CASH ACCOUNT NO. 11 BALANCE POST. DATE ITEM REF. DEBIT CREDIT DEBIT 20-- Oct. Nov. 1 Balance 9 20 23 4 6 6 13 16 16 16 20 a J41 J41 J41 J42 J42 J43 J43 J44 J44 J44 J44 12,045.44 474.67 12,108.81 484.55 32.00 11,885.85 1,425.04 7,060.28 1,224.72 537.12 9,209.01 199,846.33 187,800.89 187,326.22 175,217.41 174,732.86 174,700.86 162,815.01 161,389.97 154,329.69 153,104.97 152,567.85 143,358.84 CREDIT Debit Credit Balance Balance Oct. 31, 20-- 175,217.41 Nov. 30, 20-- 143,358.84 Dec. 31, 20-- ACCOUNT: PAYROLL CASH ACCOUNT NO. 12 BALANCE POST. DATE ITEM REF. DEBIT J41 J41 J41 J42 J43 J43 J43 J44 J44 J44 12,045.44 CREDIT DEBIT 20-- Oct. Nov. 9 9 23 23 6 6 13 13 20 20 12,045.44 12,108.81 12,108.81 11,885.85 11,885.85 1,425.04 1,425.04 9,209.01 9,209.01 12,045.44 0.00 12,108.81 0.00 11,885.85 0.00 1,425.04 0.00 9,209.01 0.00 CREDIT Checkpoints Debit Credit Balance Balance Oct. 31, 20-0.00 Nov. 30, 20-0.00 Dec. 31, 20-- ACCOUNT: FICA TAXES PAYABLE - OASDI ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 9 23 23 6 6 13 13 16 20 20 J41 J41 J42 J42 J43 J43 J44 J44 J44 J44 J45 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 20.1 958.57 958.57 978.53 978.53 955.77 955.76 128.92 128.92 3,874.20 863.38 863.37 958.57 1,917.14 2,895.67 3,874.20 4,829.97 5,785.73 5,914.65 6,043.57 2,169.37 3,032.75 3,896.12 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 3,874.20 3,896.12 ACCOUNT: FICA TAXES PAYABLE - HI ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 9 23 23 6 6 13 13 16 20 20 J41 J41 J42 J42 J43 J43 J44 J44 J44 J44 J45 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 20.2 224.19 224.18 228.86 228.85 223.54 223.53 30.15 30.15 906.08 201.94 201.92 224.19 448.37 677.23 906.08 1,129.62 1,353.15 1,383.30 1,413.45 507.37 709.31 911.23 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 906.08 911.23 ACCOUNT: FUTA TAXES PAYABLE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. 1 Balance 9 23 a J41 J42 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 21 22.91 4.15 392.94 415.85 420.00 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 420.00 420.00 ACCOUNT: SUTA TAXES PAYABLE - EMPLOYER ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 23 6 20 J41 J42 J43 J45 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 22 175.76 175.76 92.99 15.67 175.76 351.52 444.51 460.18 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 351.52 460.18 ACCOUNT: EMPLOYEES FIT PAYABLE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 23 6 13 16 20 J41 J42 J43 J44 J44 J44 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 24 1,125.00 1,155.00 1,246.00 334.00 2,280.00 835.00 1,125.00 2,280.00 3,526.00 3,860.00 1,580.00 2,415.00 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 2,280.00 2,415.00 ACCOUNT: EMPLOYEES SIT PAYABLE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 20 23 4 6 13 18 20 J41 J41 J42 J42 J43 J44 J44 J44 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 25 474.67 474.67 484.55 484.55 473.28 63.84 537.12 427.53 474.67 0.00 484.55 0.00 473.28 537.12 0.00 427.53 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 484.55 427.53 ACCOUNT: EMPLOYEES SUTA PAYABLE ITEM REF. Debit Balance BALANCE POST. DATE DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 23 6 13 20 J41 J42 J43 J44 J44 Checkpoints ACCOUNT NO. 25.1 10.85 11.07 10.82 1.46 9.77 10.85 21.92 32.74 34.20 43.97 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 21.92 43.97 ACCOUNT: EMPLOYEES CIT PAYABLE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 23 6 13 16 20 J41 J42 J43 J44 J44 J44 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 26 606.05 618.67 604.28 81.51 1,224.72 545.86 606.05 1,224.72 1,829.00 1,910.51 685.79 1,231.65 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 1,224.72 1,231.65 ACCOUNT: GROUP INSURANCE PREMIUMS COLLECTED ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 23 13 20 J42 J44 J44 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 27 181.20 14.40 166.80 181.20 195.60 362.40 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 181.20 362.40 ACCOUNT: UNION DUES PAYABLE ITEM REF. Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 28 DEBIT CREDIT DEBIT CREDIT 20-- Oct. Nov. 9 23 6 6 20 J41 J42 J42 J43 J44 16.00 16.00 32.00 16.00 16.00 16.00 32.00 0.00 16.00 32.00 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 32.00 32.00 ACCOUNT: SIMPLE CONTRIBUTIONS PAYABLE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- Nov. 20 J44 Debit Balance BALANCE POST. DATE Checkpoints ACCOUNT NO. 29 1,650.00 1,650.00 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit Balance 0.00 1,650.00 ACCOUNT: ADMINISTRATIVE SALARIES ACCOUNT NO. 51 BALANCE POST. DATE ITEM REF. DEBIT CREDIT DEBIT 20-- Oct. Nov. 1 Balance 9 23 6 20 a J41 J42 J43 J44 2,307.69 2,307.69 2,307.69 2,307.69 42,692.27 44,999.96 47,307.65 49,615.34 51,923.03 CREDIT Checkpoints Debit Credit Balance Balance Oct. 31, 20-- 47,307.65 Nov. 30, 20-- 51,923.03 Dec. 31, 20-- ACCOUNT: OFFICE SALARIES ACCOUNT NO. 52 BALANCE POST. DATE ITEM REF. DEBIT CREDIT DEBIT 20-- Oct. Nov. 1 Balance 9 23 6 13 20 a J41 J42 J43 J44 J44 4,651.08 4,651.08 4,605.85 2,079.32 3,398.00 28,350.00 33,001.08 37,652.16 42,258.01 44,337.33 47,735.33 CREDIT Checkpoints Debit Credit Balance Balance Oct. 31, 20-- 37,652.16 Nov. 30, 20-- 47,735.33 Dec. 31, 20-- ACCOUNT: SALES SALARIES ACCOUNT NO. 53 BALANCE POST. DATE ITEM REF. DEBIT CREDIT DEBIT 20-- Oct. Nov. 1 Balance 9 23 6 20 a J41 J42 J43 J44 3,600.00 3,600.00 3,600.00 3,600.00 28,525.00 32,125.00 35,725.00 39,325.00 42,925.00 CREDIT Checkpoints Debit Credit Balance Balance Oct. 31, 20-- 35,725.00 Nov. 30, 20-- 42,925.00 Dec. 31, 20-- ACCOUNT: PLANT WAGES ACCOUNT NO. 54 BALANCE POST. DATE ITEM REF. DEBIT CREDIT DEBIT 20-- Oct. Nov. 1 Balance 9 23 6 20 a J41 J42 J43 J44 4,902.00 5,223.92 4,902.00 4,619.60 42,657.30 47,559.30 52,783.22 57,685.22 62,304.82 CREDIT Checkpoints Debit Credit Balance Balance Oct. 31, 20-- 52,783.22 Nov. 30, 20-- 62,304.82 Dec. 31, 20-- ACCOUNT: PAYROLL TAXES ACCOUNT NO. 56 BALANCE POST. DATE ITEM REF. DEBIT CREDIT DEBIT 20-- Oct. Nov. 1 Balance 9 23 6 13 20 a J41 J42 J43 J44 J45 1,381.42 1,387.29 1,272.28 159.07 1,080.96 14,123.59 15,505.01 16,892.30 18,164.58 18,323.65 19,404.61 CREDIT Checkpoints Debit Credit Balance Balance Oct. 31, 20-- 16,892.30 Nov. 30, 20-- 19,404.61 Dec. 31, 20-- Payday, October 9, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. No. W/H Allow. NAME Marital Status PAYROLL REGISTER Time Record S M T W T Regular Earnings F S S M T W T For Period Ending October 3, 20-M 4 8 8 8 8 8 M 5 8 8 8 8 8 S 2 8 8 8 8 8 M 4 8 8 8 8 8 M 3 8 8 8 8 8 S 1 8 8 8 8 8 M 4 8 8 8 8 8 M 2 8 8 8 8 8 S 1 8 8 8 8 4 S 0 8 8 D 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 Rate Per F S Hrs. Hour 8 8 8 8 8 8 8 8 4 8 80 17.65 80 80 80 80 80 80 18.00 80 72 14.00 80 TOTALS Payday, October 23, 20-- For Period Ending October 17, 20-Bonno, A. M 4 8 8 8 8 8 4 Ferguson, J. M 5 8 8 8 8 8 Ford, C. S 2 8 8 8 8 8 Mann, D. M 4 8 8 8 8 8 O'Neill, J. M 3 8 8 8 8 8 Russell, V. S 1 8 8 8 8 8 Ryan, N. M 4 8 8 8 8 8 Sokowski, T. M 2 8 8 8 8 8 (Student) S 1 8 8 8 8 4 Williams, R. S 0 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 4 8 80 17.65 80 80 80 80 80 80 18.00 80 72 14.00 80 TOTALS Payday, November 6, 20-- For Period Ending October 31, 20-Bonno, A. M 4 8 8 8 8 8 Ferguson, J. M 5 8 8 8 8 8 Ford, C. S 2 8 8 8 8 8 8 8 8 GLO-BRITE PAINT COMP 8 8 8 8 8 8 8 8 8 8 8 8 80 17.65 80 80 Amount Overtime Earnings Rate Per Hrs. Hour Amount Total Earnings OASDI 1,412.00 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,440.00 2,050.00 1,008.00 1,223.08 1,412.00 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,440.00 2,050.00 1,008.00 1,223.08 87.54 139.50 75.64 83.70 143.08 74.40 89.28 127.10 62.50 75.83 15,460.77 15,460.77 958.57 1,517.92 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,656.00 2,050.00 1,008.00 1,223.08 94.11 139.50 75.64 83.70 143.08 74.40 102.67 127.10 62.50 75.83 15,460.77 321.92 15,782.69 978.53 1,412.00 2,250.00 1,220.00 1,412.00 2,250.00 1,220.00 87.54 139.50 75.64 1,412.00 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,440.00 2,050.00 1,008.00 1,223.08 4 26.48 105.92 8 27.00 216.00 Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. No. W/H Allow. NAME Marital Status PAYROLL REGISTER M M S M S S S 0 3 2 4 2 1 0 Time Record S M 8 8 8 8 8 8 8 T W T 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 7 F S S M 8 8 8 8 6 8 8 8 8 8 4 8 8 8 Regular Earnings T W T 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 Rate Per F S Hrs. Hour 8 80 8 80 8 78 8 80 18.00 8 80 4 72 14.00 8 79 TOTALS Payday, November 13, 20-- For Period Ending November 14, 20-Williams, R. S 0 6 8 7 7 6 D D 8 TOTALS GLO-BRITE PAINT COMP 6 8 136 Overtime Earnings Rate Per Hrs. Hour Total Earnings 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 1,207.85 OASDI 83.70 143.08 72.54 89.28 127.10 62.50 74.89 15,415.54 15,415.54 955.77 2,079.32 2,079.32 128.92 2,079.32 2,079.32 128.92 Amount 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 1,207.85 Amount No. W/H Allow. NAME Marital Status PAYROLL REGISTER Time Record S M T W T Regular Earnings F S S M T W T Payday, November 20, 20-- For Period Ending November 14, 20-Bonno, A. M 4 8 8 8 8 8 Ferguson, J. M 5 8 8 8 8 8 8 Ford, C. S 2 8 8 8 8 8 8 Mann, D. M 0 8 8 8 8 8 8 O'Neill, J. M 3 8 8 8 8 8 8 Russell, V. S 2 6 8 8 8 8 8 Ryan, N. M 4 8 8 8 8 8 8 Sokowski, T. S 2 8 8 8 8 8 8 (Student) S 1 8 8 8 8 4 8 TOTALS Payday, December 4, 20-- For Period Ending November 28, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Woods, B. TOTALS Payday, December 14, 20-- For Period Ending December 12, 20-Russell, V. TOTALS Payday, December 18, 20-- For Period Ending December 12, 20-- GLO-BRITE PAINT COMP 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 Rate Per F S Hrs. Hour 8 8 8 8 8 8 8 8 4 64 17.65 80 80 80 80 78 80 18.00 80 72 14.00 Amount Overtime Earnings Rate Per Hrs. Hour Amount Total Earnings OASDI 1,129.60 2,250.00 1,220.00 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 1,129.60 2,250.00 1,220.00 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 70.04 139.50 75.64 83.70 143.08 72.54 89.28 127.10 62.50 13,925.29 13,925.29 863.38 Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Ryan, N. Sokowski, T. (Student) Woods, B. Young, P. TOTALS No. W/H Allow. NAME Marital Status PAYROLL REGISTER Time Record S M T W T F S S M T W T GLO-BRITE PAINT COMP Regular Earnings Rate Per F S Hrs. Hour Amount Overtime Earnings Rate Per Hrs. Hour Amount Total Earnings OASDI GLO-BRITE PAINT COMPANY Deductions NAME Payday, October 9, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. TOTALS HI FIT SIT For Period Ending October 3, 20-20.47 46.00 43.35 32.63 137.00 69.08 17.69 107.00 37.45 19.58 40.00 41.45 33.46 192.00 70.85 17.40 127.00 36.84 20.88 50.00 44.21 29.73 176.00 62.94 14.62 97.00 30.95 17.73 153.00 37.55 224.19 1,125.00 474.67 Payday, October 23, 20-- For Period Ending October 17, 20-Bonno, A. 22.01 56.00 46.60 Ferguson, J. 32.63 137.00 69.08 Ford, C. 17.69 107.00 37.45 Mann, D. 19.58 40.00 41.45 O'Neill, J. 33.46 192.00 70.85 Russell, V. 17.40 127.00 36.84 Ryan, N. 24.01 70.00 50.84 Sokowski, T. 29.73 176.00 62.94 (Student) 14.62 97.00 30.95 Williams, R. 17.73 153.00 37.55 TOTALS 228.86 1,155.00 484.55 Payday, November 6, 20-- For Period Ending October 31, 20-Bonno, A. 20.47 46.00 43.35 Ferguson, J. 32.63 137.00 69.08 Ford, C. 17.69 107.00 37.45 SUTA 0.99 1.58 0.85 0.95 1.62 0.84 1.01 1.44 0.71 0.86 10.85 1.06 1.58 0.85 0.95 1.62 0.84 1.16 1.44 0.71 0.86 11.07 0.99 1.58 0.85 GLO-BRITE PAINT COMPANY Deductions NAME Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. TOTALS HI 19.58 33.46 16.97 20.88 29.73 14.62 17.51 FIT 117.00 192.00 98.00 50.00 252.00 97.00 150.00 SIT 41.45 70.85 35.92 44.21 62.94 30.95 37.08 SUTA 0.95 1.62 0.82 1.01 1.44 0.71 0.85 223.54 1,246.00 473.28 10.82 Payday, November 13, 20-- For Period Ending November 14, 20-Williams, R. 30.15 334.00 63.84 1.46 TOTALS 30.15 334.00 63.84 1.46 GLO-BRITE PAINT COMPANY Deductions NAME HI FIT SIT SUTA Payday, November 20, 20-- For Period Ending November 14, 20-Bonno, A. 16.38 18.00 34.68 0.79 Ferguson, J. 32.63 65.00 69.08 1.58 Ford, C. 17.69 107.00 37.45 0.85 Mann, D. 19.58 81.00 41.45 0.95 O'Neill, J. 33.46 87.00 70.85 1.62 Russell, V. 16.97 98.00 35.92 0.82 Ryan, N. 20.88 30.00 44.21 1.01 Sokowski, T. 29.73 252.00 62.94 1.44 (Student) 14.62 97.00 30.95 0.71 TOTALS 201.94 835.00 427.53 Payday, December 4, 20-- For Period Ending November 28, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Woods, B. TOTALS Payday, December 14, 20-- For Period Ending December 12, 20-Russell, V. TOTALS Payday, December 18, 20-- For Period Ending December 12, 20-- 9.77 GLO-BRITE PAINT COMPANY Deductions NAME Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Ryan, N. Sokowski, T. (Student) Woods, B. Young, P. TOTALS HI FIT SIT SUTA Deductions NAME Payday, October 9, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. TOTALS Net Paid CIT Group Ins. Union Dues Ck. SIMPLE No. For Period Ending October 3, 20-55.35 8.00 88.20 47.82 52.92 90.46 47.04 56.45 8.00 80.36 39.51 47.94 606.05 0.00 16.00 672 673 674 675 676 677 678 679 680 681 0.00 Payday, October 23, 20-- For Period Ending October 17, 20-Bonno, A. 59.50 16.50 8.00 Ferguson, J. 88.20 26.40 Ford, C. 47.82 14.40 Mann, D. 52.92 15.90 O'Neill, J. 90.46 27.00 Russell, V. 47.04 14.10 Ryan, N. 64.92 16.80 8.00 Sokowski, T. 80.36 24.00 (Student) 39.51 11.70 Williams, R. 47.94 14.40 TOTALS 618.67 181.20 16.00 1,150.30 1,782.01 933.55 1,111.40 1,776.22 896.48 1,170.17 1,572.43 762.71 890.17 OASDI 1,412.00 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,440.00 2,050.00 1,008.00 1,223.08 HI 1,412.00 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,440.00 2,050.00 1,008.00 1,223.08 12,045.44 15,460.77 15,460.77 682 683 684 685 686 687 688 689 690 691 0.00 Payday, November 6, 20-- For Period Ending October 31, 20-Bonno, A. 55.35 8.00 Ferguson, J. 88.20 Ford, C. 47.82 Amount Taxable Earnings 1,214.14 1,755.61 919.15 1,095.50 1,749.22 882.38 1,317.60 1,548.43 751.01 875.77 1,517.92 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,656.00 2,050.00 1,008.00 1,223.08 1,517.92 2,250.00 1,220.00 1,350.00 2,307.69 1,200.00 1,656.00 2,050.00 1,008.00 1,223.08 12,108.81 15,782.69 15,782.69 692 693 694 1,150.30 1,782.01 933.55 1,412.00 2,250.00 1,220.00 1,412.00 2,250.00 1,220.00 Labor Cost Distribution FUTA SUTA 700.00 1,350.00 1,220.00 1,350.00 Admin. Office 1,220.00 2,307.69 760.00 1,200.00 1,200.00 1,008.00 1,008.00 1,008.00 1,223.08 3,818.00 4,778.00 2,307.69 4,651.08 1,220.00 1,350.00 1,220.00 250.00 2,307.69 1,200.00 1,200.00 442.00 1,008.00 1,008.00 1,223.08 692.00 4,778.00 2,307.69 4,651.08 260.00 1,220.00 Deductions NAME Net Paid Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. CIT 52.92 90.46 45.86 56.45 80.36 39.51 47.35 TOTALS 604.28 Group Ins. 0.00 Union Dues Ck. SIMPLE No. 695 696 697 8.00 698 699 700 701 16.00 0.00 Payday, November 13, 20-- For Period Ending November 14, 20-Williams, R. 81.51 14.40 702 TOTALS 81.51 14.40 0.00 0.00 Amount 1,034.40 1,776.22 899.89 1,170.17 1,496.43 762.71 880.17 Taxable Earnings OASDI 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 1,207.85 HI 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 1,207.85 11,885.85 15,415.54 15,415.54 1,425.04 2,079.32 2,079.32 1,425.04 2,079.32 2,079.32 FUTA Labor Cost Distribution SUTA 900.00 Admin. Office 2,307.69 0.00 360.00 1,170.00 1,008.00 1,008.00 1,207.85 2,528.00 2,307.69 4,605.85 2,079.32 0.00 0.00 0.00 2,079.32 Deductions NAME Net Paid CIT Group Ins. Union Dues Ck. SIMPLE No. Payday, November 20, 20-- For Period Ending November 14, 20-Bonno, A. 44.28 16.50 8.00 Ferguson, J. 88.20 26.40 500.00 Ford, C. 47.82 14.40 Mann, D. 52.92 15.90 250.00 O'Neill, J. 90.46 27.00 700.00 Russell, V. 45.86 14.10 Ryan, N. 56.45 16.80 8.00 200.00 Sokowski, T. 80.36 24.00 (Student) 39.51 11.70 TOTALS 545.86 166.80 16.00 1,650.00 Payday, December 4, 20-- For Period Ending November 28, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Woods, B. TOTALS Payday, December 14, 20-- For Period Ending December 12, 20-Russell, V. TOTALS Payday, December 18, 20-- For Period Ending December 12, 20-- 703 704 705 706 707 708 709 710 711 Amount 920.93 1,327.61 919.15 804.50 1,154.22 885.79 973.37 1,472.43 751.01 Taxable Earnings OASDI 1,129.60 2,250.00 1,220.00 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 HI FUTA 1,129.60 2,250.00 1,220.00 1,350.00 2,307.69 1,170.00 1,440.00 2,050.00 1,008.00 9,209.01 13,925.29 13,925.29 Labor Cost Distribution SUTA Admin. Office 1,220.00 2,307.69 1,170.00 0.00 426.00 1,008.00 426.00 2,307.69 3,398.00 Deductions NAME Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Ryan, N. Sokowski, T. (Student) Woods, B. Young, P. TOTALS Net Paid CIT Group Ins. Union Dues Ck. SIMPLE No. Amount Taxable Earnings OASDI HI FUTA Labor Cost Distribution SUTA Admin. Office Labor Cost Distribution NAME Payday, October 9, 20-Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. TOTALS Sales Plant Checkpoints For Period Ending October 3, 20-1,412.00 Total earnings 2,250.00 Net paid 1,350.00 1,440.00 2,050.00 3,600.00 4,902.00 Payday, October 23, 20-- For Period Ending October 17,Checkpoints 20-Bonno, A. 1,517.92 Total earnings Ferguson, J. 2,250.00 Net paid Ford, C. Mann, D. 1,350.00 O'Neill, J. Russell, V. Ryan, N. 1,656.00 Sokowski, T. 2,050.00 (Student) Williams, R. TOTALS 15,460.77 12,045.44 15,782.69 12,108.81 3,600.00 5,223.92 Payday, November 6, 20-- For Period Ending October 31,Checkpoints 20-Bonno, A. 1,412.00 Total earnings Ferguson, J. 2,250.00 Net paid Ford, C. 15,415.54 11,885.85 Labor Cost Distribution NAME Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Williams, R. TOTALS Sales 1,350.00 Plant 1,440.00 2,050.00 3,600.00 4,902.00 Payday, November 13, 20-- For Period Ending NovemberCheckpoints 14, 20-Williams, R. Total earnings Net paid TOTALS 0.00 0.00 2,079.32 1,425.04 Labor Cost Distribution NAME Sales Plant Payday, November 20, 20-- For Period Ending NovemberCheckpoints 14, 20-Bonno, A. 1,129.60 Total earnings Ferguson, J. 2,250.00 Net paid Ford, C. Mann, D. 1,350.00 O'Neill, J. Russell, V. Ryan, N. 1,440.00 Sokowski, T. 2,050.00 (Student) TOTALS 3,600.00 4,619.60 Payday, December 4, 20-- For Period Ending November Checkpoints 28, 20-Bonno, A. Total earnings Ferguson, J. Net paid Ford, C. Mann, D. O'Neill, J. Russell, V. Ryan, N. Sokowski, T. (Student) Woods, B. TOTALS Payday, December 14, 20-- For Period Ending DecemberCheckpoints 12, 20-Russell, V. Total earnings Net paid TOTALS Payday, December 18, 20-- For Period Ending DecemberCheckpoints 12, 20-- 13,925.29 9,209.01 Labor Cost Distribution NAME Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Ryan, N. Sokowski, T. (Student) Woods, B. Young, P. TOTALS Sales Plant Total earnings Net paid DEPARTMENT OCCUPATION WORKS IN (STATE) Plant Mixer Operator PA SEX M F x S.S. ACCOUNT NO. 000-00-3481 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE UNION DUES $55,000 --$.30/M $8 each pay NAME - LAST FIRST BONNO Anthony $ $ $ $ SALARY OTHER WEEKLY RAT HOURLY RATE 20___ PAYDAY REGULAR EARNINGS HRS. RATE AMOUNT 10/9 2 10/23 3 11/6 4 11/20 5 12/4 6 12/18 80 80 80 64 HRS. RATE 10,293.40 1,412.00 1,412.00 1,412.00 1,129.60 YEAR-TO-DATE 1 OVERTIME EARNINGS 17.65 17.65 17.65 17.65 4 26.48 OVERTIME R CUMULATIVE EARNINGS AMOUNT 11,322.00 12,734.00 14,251.92 15,663.92 16,793.52 17.65 26.48 4 DEDUCTIONS FICA OASDI 1,028.60 0.00 105.92 0.00 0.00 0.00 0.00 W/H ALLOW. 701.96 87.54 94.11 87.54 70.04 OTHER HI 164.17 20.47 22.01 20.47 16.38 FIT SIT 810.00 46.00 56.00 46.00 18.00 SUTA 347.59 43.35 46.60 43.35 34.68 CIT 7.93 0.99 1.06 0.99 0.79 SIMPLE 443.82 55.35 59.50 55.35 44.28 DEDUCTIONS 216.80 8.00 24.50 8.00 24.50 QTR. TOT. YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Sales Sales Manager PA SEX M F x S.S. ACCOUNT NO. 000-00-8645 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE NAME - LAST FIRST FERGUSON $ $ $ $ SALARY UNION DUES OTHER WEEKLY RAT HOURLY RATE $88,000 -- $.30/M 20___ OVERTIME R REGULAR EARNINGS OVERTIME EARNINGS PAYDAY EARNINGS HRS. YEAR-TO-DATE 1 10/9 2 10/23 3 11/6 4 11/20 5 12/4 6 12/18 CUMULATIVE 80 80 80 80 RATE AMOUNT HRS. RATE 23,125.00 2,250.00 2,250.00 2,250.00 2,250.00 AMOUNT 5 DEDUCTIONS 1,433.75 139.50 139.50 139.50 139.50 OTHER HI 335.31 32.63 32.63 32.63 32.63 FIT 2,291.00 137.00 137.00 137.00 65.00 SIT SUTA 709.94 69.08 69.08 69.08 69.08 QTR. TOT. YR. TOT. Checkpoint W/H ALLOW. FICA OASDI 23,125.00 25,375.00 27,625.00 29,875.00 32,125.00 James 58,500 /yr. 1,125.00 28.13 Checkpoint 16.19 1.58 1.58 1.58 1.58 CIT 906.50 88.20 88.20 88.20 88.20 SIMPLE DEDUCTIONS 132.30 26.40 500.00 26.40 OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST M F Office Executive Secretary x PA 000-00-4567 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE FORD $ $ $ $ SALARY UNION DUES OTHER WEEKLY RAT HOURLY RATE $50,000--$.30/M 20___ OVERTIME R REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE PAYDAY EARNINGS HRS. RATE AMOUNT 10/9 2 10/23 3 11/6 4 11/20 5 12/4 6 12/18 AMOUNT 80 80 80 80 6,300.00 7,520.00 8,740.00 9,960.00 11,180.00 W/H ALLOW. 2 DEDUCTIONS FICA OASDI 6,300.00 1,220.00 1,220.00 1,220.00 1,220.00 YEAR-TO-DATE 1 HRS. RATE