I just need you to tell me which accounts I would need to use.

December 3 a. Deposit with the state of Pennsylvania the amount of state income taxes withheld from the November payroll.

December 4 a. Prepare the payroll using the Time Clerks Report Nos. 46 and 47. Note: Thursday, November 26, is a paid holiday for all workers. Complete the Payroll Register; journalize transfer of cash to the Payroll Cash account, the payroll entry, and payroll tax entry; post the amounts to the General Ledger accounts; and update the Employees Earnings Records

.b. Due to the birth of a son, Anthony V. Bonno has completed a new Form W-4 increasing his withholding allowances to five. Change Bonnos withholding allowance section on his earnings record to 5. This change is effective with the December 18 pay.

c. Increase the union dues to $9 each pay on Bonnos and Ryans earnings records. This change is effective on the last pay of the year (December 18).

December 9 a. Pay the union treasurer the amount of union dues withheld during the month of November.

December 11

a. The Payroll Department was informed Virginia Russell died in an automobile accident on the way home from work on Thursday, December 10.

December 14 a. A special payroll needs to be completed to process Russells final paycheck made payable to the Estate of Virginia A. Russell

This check covers Russells work for the weeks ending December 5 and 12 ($1,134.00) plus her accrued vacation pay ($1,260.00). Do not show the vacation hours in the Time Record columns on the payroll register, but include them in the Regular Earnings column. Russells final biweekly pay is subject to FICA, FUTA, and SUTA. This final pay is not subject to FIT, SIT, or CIT. Since Russells cumulative earnings have surpassed the taxable earnings figures for FUTA and SUTA, there will not be any unemployment tax on the employer. The deduction for group insurance is $14.70 [($49,000/$1,000) $.30]. Make a notation of Russells death on the Payroll Register and her Employees Earnings Record. Prepare all the entries for the special pay; post to the General Ledger accounts and Employees Earnings Records. If required by your instructor complete: Form W-2 (Transaction No. 24 on page 7-59): Include the final gross pay in Boxes 3 and 5, but not in Boxes 1, 16, and 18. This Form W-2 will be given to the executor of the estate along with the final paycheck. Russells address is 8004 Dowling Road, Philadelphia, PA 19135-9001. Form 1099-MISC and Form 1096 (Transaction No. 41 and No. 42 on page 7-66) will be completed in February before their due date to report the last wage payment and vacation pay ($2,394.00).

These are the accounts listed:

Cash 11 Payroll Cash 12 FICA Taxes PayableOASDI 20.1 FICA Taxes PayableHI 20.2 FUTA Taxes Payable 21 SUTA Taxes PayableEmployer 22

Employees PIT Payable 24 Employees SIT Payable 25 Employees SUTA Payable 25.1 Employees CIT Payable 26 Group Insurance Premiums Collected 27 Union Dues Payable 28 Administrative Salaries 51 Office Salaries 52 Sales Salaries 53 Plant Wages 54 Payroll Taxes 56