Hugh Stanley manages a dairy House Drive-in. His straight-time pay is $12 per hour, with time-and-a-half for hours in excess of 40 per week. Stanleys payroll deductions include withheld income tax of 20%. FICA tax (@7.65%), and weekly deduction of $5 for a charitable contribution to United Way. Stanley worked 58 hours during the week.

1. Compute Stanleys gross pay and net pay for the week. Assume earning to date are $18,000.

2. Journalize Dairy Houses wage expense accrual for Stanleys work on December 31, 2020. An explanation is not required.

3. Journalize the subsequent payment of wages to Stanley on January 6, 2021.