December 20 Increased employee pay rates, and employees changed their federal income tax withholding amounts, both effective December 16. There were no changes in filing status or withholding allowances. No Ray Kramer Jim Adams Nancy Forcd New Pay Rate $3,575.00 semimonthly $21.30 per hour $17.30 per hour New Federal Income Tax Withholding Amt. $396.00 $208.00 66.00 No accounting entries are necessary, but you must update the pay rate history information in the Employee Earnings Subsidiary Ledger