Data table Earnings Withholdings Salaries Current and Beginning Cumulative Ending Cumulative Period Income Health United Total Net Check Wages Earnings Earnings Earnings OASDI Medicare Tax Insurance Way Withholdings Pay No. Expense 4,100 $ 1,640 $ 82 $ 5 801 83,000 $ 112,000 7,200 1,440 144 15 802 58,000 2,300 920 46 0 803 62,000 3,700 740 74 20 804 0 5,000 1,000 100 0 805 315,000 $ 22,300 5,740 $ 446 $ 40 Print Done For all payroll calculations, use the following tax rates and round amounts to the nearest cent: Employee: Employer: OASDI: 6.2% on first $118,500 earned; Medicare: 1.45% up to $200,000, 2.35% on earnings above $200,000. OASDI: 6.2% on first $118,500 earned; Medicare: 1.45% on all earnings; FUTA: 0.6% on first $7,000 earned; SUTA: 5.4% on first $7,000 earned. Partara Points: 20.89 of 39 River Company had the following partially completed payroll register: (Click the icon to view the partial payroll register.) i (Click the icon to view payroll tax rate information.) Read the requirements HALL Earn. Earn Earn. OASDI Med. Tax Ins Way With Pay No. Exp. . $ 83,000 $ 4,100 $ 87,100 $ 254.20 $ 59.45 S 1.640 $ $ $ 82 $ 5 $ 2,040.65 $ 2,059.35 801 $ 4,100 112,000 7,200 119,200 403.00 104.40 1,440 144 15 2,105.40 5,093.60 802 7,200 58,000 2,300 60,300 142.60 33.35 920 46 0 1,141.95 2,300 62,000 3,700 65,700 229.40 53.65 740 74 20 2,582.95 804 3,700 0 5,000 5.000 310.00 72.50 1,000 100 1,482,50 3.517.50 805 5.000 $ 315,000 $ 22,300 $337,300 $1,339.20'S 323.35 $ 5,740 $ 446 $ 40 $ 7,888.55 S 14,411.45 $ 22,300 1.158.05 803 1.117,05 Requirement 2. Joumalize River Company's salaries and wages expense accrual for the current pay period. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Credit Debit 22,300.00 Dec. 31 1,339.20 323.35 Accounts and Explanation Salaries and Wages Expense FICA-OASDI Taxes Payable FICA-Medicare Taxes Payable Employee Income Taxes Payable Health Insurance Payable United Way Payable Salaries and Wages Payable To record salaries and wages experise and payroll withholdings. 5,740.00 446.00 40.00 14.411.45 Requirement 3. Journalize Brook Company's expenses for employer payroll taxes for the current pay period. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the joumal entry table.) Dato Accounts and Explanation Debit Credit Requirement 4. Journalize the payment to employees. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Requirements. Journalize the payment for withholdings and employer payroll taxes (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit
