Employee	Hours Worked	Wage Rate Per Hour
Kelly	54	$32
Jon	44	$26

Zolnick Enterprises has two hourly employees, Kelly and Jon. Both employees earn overtime at the rate of 1 1/2 times the hourly rate for hours worked in excess of of 40 per week. Assume the Social Security tax rate is 6 percent on the first $110,000 of wages, and the Medicare tax rate is 1.5% on all earnings. Federal income tax withheld for Kelly and Jon was $260 and $220, respectively, for the first week of January.

Prepare the general journey entry to record payment of the wages.

Date	General Journal	Debit	Credit
January	Salaries expense
	Employee income tax payable
	FICA tax payable- Social Security
	FICA tax payable- Medicare
	Cash