I am not sure how to do this problem. The teacher is extremely confusing for this course.

Problem 11-3A Mann Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2014, are presented below. Employe e Hours Worked Hourly Rate Federal Income Tax Withholdings Ben Abel 40 $15 Rita Hager 41 Jack Never 44 Sue Perez 46 United Fund $? $5.00 16 ? 5.00 13 60.00 8.00 13 61.00 5.00 Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%. Prepare a payroll register for the weekly payroll. (Use the wage-bracket withholding table in the text for federal income tax withholdings.) (Round answers to 2 decimal places, e.g. 15.25.) MANN HARDWARE Payroll Register For the Week Ending March 15, 2014 Deductions Earnings Employ Hou ee rs Ben Abel 40 Rita Hager 41 Jack Never 44 Sue Perez 46 Totals Regular Overtime $ $ Gross Pay $ Federal State Income Tax Income Tax FICA $ $ $ United Fund Total $ $ $ $ Net Pay $ Salaries and Wages Expense $ $ Journalize the payroll on March 15, 2014, and the accrual of employer payroll taxes. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 15 (To record payroll) Mar. 15 (To record accrual of payroll taxes.) Debit Credit Journalize the payment of the payroll on March 16, 2014. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 16 Journalize the deposit in a Federal Reserve bank on March 31, 2014, of the FICA and federal income taxes payable to the government. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Problem 11-3A Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Cash Cost of Goods Sold Credit Depreciation Expense Equipment Federal Income Taxes Payable Federal Unemployment Taxes Payable FICA Taxes Payable Health Insurance Payable Insurance Expense Interest Expense Interest Payable Inventory Lawsuit Liability Lawsuit Loss Mortgage Payable Notes Payable Other Operating Expenses Owner's Capital Payroll Tax Expense Pension Expense Pension Liability Prepaid Insurance Prepaid Rent Rent Revenue Repair Parts Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Sales Taxes Payable Service Revenue State Income Taxes Payable State Unemployment Taxes Payable Subscription Revenue Ticket Revenue U.S. Savings Bonds Payable Unearned Service Revenue Unearned Subscription Revenue Unearned Ticket Revenue Union Dues Payable United Fund Contributions Payable Utilities Payable Vacation Benefits Expense Vacation Benefits Payable Warranty Expense Warranty Liability Problem 11-3A Mann Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2014, are presented below. Employe e Hours Worked Hourly Rate Federal Income Tax Withholdings United Fund Ben Abel 40 $15 $? $5.00 Rita Hager 41 16 ? 5.00 Jack Never 44 13 60.00 8.00 Sue Perez 46 13 61.00 5.00 Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%. Prepare a payroll register for the weekly payroll. (Use the wage-bracket withholding table in the text for federal income tax withholdings.) (Round answers to 2 decimal places, e.g. 15.25.) MANN HARDWARE Payroll Register For the Week Ending March 15, 2014 Deductions Earnings Employ Hou ee rs Regular Ben Abel 40 600 Rita Hager 41 Jack Never 44 Sue Perez 46 Totals Overtime $ Gross Pay $ Federal State Income Tax Income Tax FICA $ $ $ United Fund $ Total $ 600 45.90 72 18 5 Net Pay $ Salaries and Wages Expense $ $ 140.90 459.10 600 131.27 556.73 688 131.69 466.31 598 $ 640 48 688 52.63 53 20.64 5 520 78 598 45.75 60 17.94 8 $ $ 520 117 637 48.73 61 19.11 5 133.84 503.16 637 2280 243 2523 193.01 246 75.69 23 537.70 1985.30 2523 Journalize the payroll on March 15, 2014, and the accrual of employer payroll taxes. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 15 Salaries and Wag Debit Credit 2523 FICA Taxes Paya 193.01 Federal Income T 246 State Income Tax 75.69 United Fund Cont 23 Salaries and Wag 1985.30 (To record payroll) Mar. 15 Payroll Tax Expe 349.44 FICA Taxes Paya 193.01 State Unemploym 136.24 Federal Unemplo 20.18 (To record accrual of payroll taxes.) Journalize the payment of the payroll on March 16, 2014. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Mar. 16 Account Titles and Explanation Debit Salaries and Wag Credit 1985.30 Cash 1985.30 Journalize the deposit in a Federal Reserve bank on March 31, 2014, of the FICA and federal income taxes payable to the government. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit FICA Taxes Paya 386.02 Federal Income T 246 Credit Federal Unemplo Problem 11-3A Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Cash Cost of Goods Sold Depreciation Expense Equipment Federal Income Taxes Payable Federal Unemployment Taxes Payable FICA Taxes Payable Health Insurance Payable Insurance Expense Interest Expense Interest Payable Inventory Lawsuit Liability Lawsuit Loss Mortgage Payable Notes Payable Other Operating Expenses Owner's Capital Payroll Tax Expense Pension Expense Pension Liability Prepaid Insurance Prepaid Rent Rent Revenue Repair Parts Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Sales Taxes Payable Service Revenue State Income Taxes Payable State Unemployment Taxes Payable 632.02 Subscription Revenue Ticket Revenue U.S. Savings Bonds Payable Unearned Service Revenue Unearned Subscription Revenue Unearned Ticket Revenue Union Dues Payable United Fund Contributions Payable Utilities Payable Vacation Benefits Expense Vacation Benefits Payable Warranty Expense Warranty Liability (a) Mann Hardware Payroll Register For the Week Ended March 15, 2014 Earnings Employees Deductions Federal Income Tax Over-time Gross Pay Ban Abel 40 600.00 0.00 600.00 45.90 72.00 18.00 5.00 140.90 459.10 600.00 Rita Haqer 41 640.00 24.00 664.00 50.80 47.00 19.92 5.00 122.72 541.28 664.00 Jack Never 44 520.00 78.00 598.00 45.75 60.00 17.94 8.00 131.69 466.31 598.00 Sue Perez (b) 46 520.00 117.00 637.00 48.73 61.00 19.11 5.00 133.84 503.16 637.00 2,280.00 219.00 2,499.00 191.17 240.00 74.97 23.00 529.14 1,969.86 2,499.00 15-Mar Salaries and Wages Expense 2,499.00 FICA taxes payable 191.17 Federal income tax payable 240.00 State income taxes payable 74.97 United fund payable 23.00 Salaries and wages payable 15-Mar Payroll Tax Expense 1,969.86 346.10 FICA taxes payable Ferderal umemployment tax payable 16-Mar 19.99 State unemployment taxes payable (c ) 191.17 134.94 Salaries and wages payable 1,969.86 Cash (d) 31-Mar 1,969.86 FICA Wages Payable 191.17 Federal Income Taxes Payable 240.00 Cash 431.17 Total Net Pay Salaries and Wages Expense Regular Totals FICA State Income United Tax Fund Hours