Frances Newberry is the payroll accountant for Pack-It Services of Jackson, Arizona. The employees of Pack-it Services are paid semimonthly. An employee, Glen Riley, comes to her on November 6 and requests a pay advance of $750, which he will pay back in equal parts on the November 15 and December 15 paychecks. Glen is married with eight withholding allowances and is paid $50,000 per year. He contributes 3% of his pay to a 401(k) and has $25 per paycheck deducted for a Section 125 plan. Compute his net pay on his November 15 paycheck. The state income tax rate is 2.88%. Use the Wage Bracket Method Tables for Income Tax Withholding in Appendix C.

5 12 14: 10: 157 1 185 4 -%000o0o00o8000000002 468mU 17 15 174 Wage Bracket Method Tables for Income Tax Withholding MARRIED PersonsSEMJMONTHLY Payroll Period (For Wages Paid through December 31, 2018) And the wages are- And the number of withholding allowances claimed is At least But less The amount of income tax to be withheld is 15 14 $126 = ? 105 105 1. 5 1 1 1.925 1.945 159 117 45 1. 1955 195 12 2005 2005 202 1 127 2.025 2.045 171 2065 17: 131 2055 205 3.105 2105 212 2.125 2.145 13 162 215 2.165 215 215 2185 2205 205 2226 225 2.245 245 2. 25 1: ?? 275 2.305 2005 204 199 1 125 2345 207 145 2.365 1 23 2385 2.405 214 2405 21 196 175 2.425 2.445 2145 2. 200 4 25 2. 55 250 29 2.525 2.545 25 2565 11 5 2. 2005 1 625 2.045 2015 2.65 141 2 2.705 2705 252 T25 2.745 25 2765 2 2005 . 26 140 725 2.045 2 2155 ? 2 271 2905 27 17: 25 2.945 279 2015 2965 ? ? 153 EF TD w888 wwmw WWWW HEU MUUUE 142 MW& M && www%s %smug W=U 211 212 17 %1357 9H2B 888885888m WWEB 15 5 25 5 5: 17 10 67 5 1 3- 2BE 291 101 1 2005 3.025 3. 145 29 1 106 25 3.125 3,045 3.06 3.15 3.105 319 3.145 3.165| 299 15 3. 3135 3.145| 30 11 113 116 116 305| 201|| 4801 139| 39,18 und over Use Table 31b) for a MARRIED person on page 46, Also see the instructions on page 44 5 12 14: 10: 157 1 185 4 -%000o0o00o8000000002 468mU 17 15 174 Wage Bracket Method Tables for Income Tax Withholding MARRIED PersonsSEMJMONTHLY Payroll Period (For Wages Paid through December 31, 2018) And the wages are- And the number of withholding allowances claimed is At least But less The amount of income tax to be withheld is 15 14 $126 = ? 105 105 1. 5 1 1 1.925 1.945 159 117 45 1. 1955 195 12 2005 2005 202 1 127 2.025 2.045 171 2065 17: 131 2055 205 3.105 2105 212 2.125 2.145 13 162 215 2.165 215 215 2185 2205 205 2226 225 2.245 245 2. 25 1: ?? 275 2.305 2005 204 199 1 125 2345 207 145 2.365 1 23 2385 2.405 214 2405 21 196 175 2.425 2.445 2145 2. 200 4 25 2. 55 250 29 2.525 2.545 25 2565 11 5 2. 2005 1 625 2.045 2015 2.65 141 2 2.705 2705 252 T25 2.745 25 2765 2 2005 . 26 140 725 2.045 2 2155 ? 2 271 2905 27 17: 25 2.945 279 2015 2965 ? ? 153 EF TD w888 wwmw WWWW HEU MUUUE 142 MW& M && www%s %smug W=U 211 212 17 %1357 9H2B 888885888m WWEB 15 5 25 5 5: 17 10 67 5 1 3- 2BE 291 101 1 2005 3.025 3. 145 29 1 106 25 3.125 3,045 3.06 3.15 3.105 319 3.145 3.165| 299 15 3. 3135 3.145| 30 11 113 116 116 305| 201|| 4801 139| 39,18 und over Use Table 31b) for a MARRIED person on page 46, Also see the instructions on page 44