I need help with filling out forms 940 and 941, you use the information taken from the payroll project chapter 7 file to fill out these forms

Thanks.

DEPARTMENT OCCUPATION WORKS IN (STATE) Plant Mixer Operator SEX M F x PA S.S. ACCOUNT NO. 537-10-3481 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE NAME - LAST FIRST BONNO Anthony $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE $55,000 --$.30/M 20___ PAYDAY $9 each pay REGULAR EARNINGS HRS. RATE OVERTIME EARNINGS AMOUNT HRS. RATE 10,293.40 YEAR-TO-DATE OVERTIME RATE CUMULATIVE EARNINGS 1,028.60 11,322.00 Victor 17.65 26.48 W/H MARITAL ALLOW. STATUS 5 M DEDUCTIONS NET PAID FICA OASDI AMOUNT MIDDLE HI 701.96 164.17 FIT SIT 810.00 SUTA 347.59 2.26 CIT SIMPLE 505.24 OTHER CK. DEDUCTIONS NO. AMOUNT 216.80 8,573.98 1 10/9 80 17.65 1,412.00 0 26.48 0.00 12,734.00 87.54 20.47 63.00 43.35 1.27 63.01 8.00 672 1,125.36 2 10/23 80 17.65 1,412.00 4 26.48 105.92 14,251.92 94.11 22.01 78.00 46.60 1.37 67.74 24.50 682 1,183.59 3 11/6 80 17.65 1,412.00 26.48 0.00 15,663.92 87.54 20.47 63.00 43.35 1.27 63.01 8.00 692 1,125.36 4 11/20 64 17.65 1,129.60 26.48 0.00 16,793.52 70.04 16.38 33.00 34.68 1.02 50.41 24.50 703 899.57 5 12/4 80 17.65 1,412.00 8 35.30 282.40 18,487.92 105.05 24.57 105.00 52.02 1.52 75.61 8.00 712 1,322.63 6 12/18 80 17.65 1,412.00 12 35.30 423.60 20,323.52 113.81 26.62 108.00 56.35 1.65 81.91 25.50 723 1,421.76 QTR. TOT. YR. TOT. 8,189.60 811.92 9,001.52 558.09 130.52 450.00 276.35 8.10 401.69 18,483.00 1,840.52 20,323.52 1260.05 294.69 1,260.00 623.94 10.36 906.93 Checkpoint DEPARTMENT OCCUPATION Sales Sales Manager SEX M F WORKS IN (STATE) x PA S.S. ACCOUNT NO. 486-03-8645 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE NAME - LAST FERGUSON $ $ $ $ OTHER WEEKLY RATE HOURLY RATE $88,000 -- $.30/M 20___ 500.00 REGULAR EARNINGS OVERTIME EARNINGS YEAR-TO-DATE RATE AMOUNT HRS. RATE James 58,500 /yr. 1,125.00 28.13 Claude W/H MARITAL ALLOW. STATUS 5 M NET PAID FICA OASDI AMOUNT MIDDLE DEDUCTIONS EARNINGS HRS. OVERTIME RATE CUMULATIVE PAYDAY 7,078.27 15,652.25 FIRST SALARY UNIION DUES 98.50 315.30 Checkpoint 20,323.52 9,001.52 0.00 OTHER HI FIT SIT SUTA CIT 23,125.00 23,125.00 1433.75 335.31 2,291.00 709.94 4.63 1,031.95 SIMPLE CK. DEDUCTIONS NO. 132.30 AMOUNT 17,186.12 1 10/9 80 2,250.00 25,375.00 139.50 32.63 171.00 69.08 2.03 100.41 673 1,735.35 2 10/23 80 2,250.00 27,625.00 139.50 32.63 171.00 69.08 2.03 100.41 26.40 683 1,708.95 3 11/6 80 2,250.00 29,875.00 139.50 32.63 171.00 69.08 2.03 100.41 693 1,735.35 4 11/20 80 2,250.00 32,125.00 139.50 32.63 96.00 69.08 2.03 100.41 500.00 26.40 704 1,283.96 5 12/4 80 2,250.00 34,375.00 139.50 32.63 96.00 69.08 2.03 100.41 500.00 713 1,310.36 6 12/18 80 2,250.00 36,625.00 139.50 32.63 96.00 69.08 2.03 100.41 500.00 26.40 1,283.96 0.00 13,500.00 837.00 195.77 801.00 414.48 12.18 602.45 1,500.00 79.20 9,057.93 0.00 36,625.00 2270.75 531.08 3,092.00 16.81 1,634.40 1,500.00 211.50 26,244.05 QTR. TOT. YR. TOT. 13,500.00 36,625.00 Checkpoint 13,500.00 36,625.00 1,124.42 Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE M F Office Executive Secretary x PA 213-09-4567 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE FORD $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE $35,000--$.30/M 20___ OVERTIME RATE REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE HRS. RATE AMOUNT YEAR-TO-DATE HRS. RATE MARITAL ALLOW. STATUS 2 S NET PAID FICA OASDI AMOUNT Louise W/H DEDUCTIONS EARNINGS PAYDAY Catherine 2,080.00 /mo. 480.00 12.00 18.00 OTHER HI FIT SIT SUTA CIT 6,300.00 6,300.00 390.60 91.35 639.00 193.41 1.26 281.14 SIMPLE CK. DEDUCTIONS NO. AMOUNT 37.80 4,665.44 1 10/9 80 900.00 7,200.00 55.80 13.05 71.00 27.63 0.81 40.16 674 691.55 2 10/23 80 900.00 8,100.00 55.80 13.05 71.00 27.63 0.81 40.16 10.50 684 681.05 3 11/6 80 900.00 9,000.00 55.80 13.05 71.00 27.63 0.81 40.16 694 691.55 4 11/20 80 900.00 9,900.00 55.80 13.05 71.00 27.63 0.81 40.16 10.50 705 681.05 5 12/4 80 960.00 10,860.00 59.52 13.92 80.00 29.47 0.86 42.84 714 733.39 6 12/18 80 960.00 5,520.00 QTR. TOT. 11,820.00 YR. TOT. Checkpoint 59.52 13.92 80.00 29.47 0.86 42.84 10.50 722.89 5,520.00 342.24 80.04 444.00 169.46 4.96 246.33 31.50 4,201.47 0.00 11,820.00 732.84 171.39 1,083.00 362.87 6.22 527.47 69.30 8,866.91 Checkpoint 11,820.00 5,520.00 OCCUPATION DEPARTMENT 11,820.00 0.00 SEX WORKS IN (STATE) S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE M F Sales Sales Representative x PA 282-37-9352 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE MANN $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE $53,000 -- $.30/M 20___ 250 REGULAR EARNINGS OVERTIME EARNINGS YEAR-TO-DATE RATE AMOUNT HRS. RATE MARITAL ALLOW. STATUS 0 M NET PAID FICA OASDI AMOUNT Wilson W/H DEDUCTIONS EARNINGS PAYDAY HRS. OVERTIME RATE CUMULATIVE Dewey 2,925.00 /mo. 675.00 16.88 OTHER HI FIT SIT SUTA CIT 5,400.00 5,400.00 334.80 78.30 332.00 165.78 1.08 240.98 SIMPLE CK. DEDUCTIONS NO. 31.50 AMOUNT 4,215.56 1 10/9 80 1,350.00 6,750.00 83.70 19.58 55.00 41.45 1.22 60.24 675 1,088.82 2 10/23 80 1,350.00 8,100.00 83.70 19.58 55.00 41.44 1.22 60.24 15.90 685 387.92 3 11/6 80 1,350.00 9,450.00 83.70 19.58 128.00 41.45 1.22 60.24 695 1,015.81 4 11/20 80 1,350.00 10,800.00 83.70 19.58 92.00 41.45 1.22 60.24 250.00 15.90 706 785.92 5 12/4 80 1,350.00 12,150.00 83.70 19.58 92.00 41.45 1.22 60.24 250.00 715 801.82 6 12/18 80 1,350.00 QTR. TOT. YR. TOT. 8,100.00 13,500.00 Checkpoint 13,500.00 83.70 19.58 92.00 41.45 1.22 60.24 15.90 1,035.92 0.00 8,100.00 502.20 117.46 514.00 248.67 7.32 361.46 47.70 5,116.20 0.00 13,500.00 837.00 195.76 846.00 414.45 8.40 602.44 79.20 9,331.76 8,100.00 13,500.00 Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST President x PA 897-04-1534 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE O'NEILL $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE $90,000 -- $.30/M 20___ MIDDLE M F Administrative 700 REGULAR EARNINGS OVERTIME EARNINGS RATE AMOUNT YEAR-TO-DATE HRS. RATE Tyler W/H MARITAL ALLOW. STATUS 3 M DEDUCTIONS EARNINGS PAYDAY HRS. OVERTIME RATE CUMULATIVE Joseph 60,000 /yr. 1,153.85 28.85 NET PAID FICA OASDI AMOUNT OTHER HI FIT SIT SUTA CIT 42,692.27 42,692.27 2,646.92 619.04 6,116.00 1,310.65 8.54 1,905.14 SIMPLE CK. DEDUCTIONS NO. AMOUNT 202.50 29,883.48 1 10/9 80 2,307.69 44,999.96 143.08 33.46 217.00 70.85 2.08 102.98 676 1,738.24 2 10/23 80 2,307.69 47,307.65 143.08 33.46 217.00 70.85 2.08 102.98 27.00 686 1,025.24 3 11/6 80 2,307.69 49,615.34 143.08 33.46 217.00 70.85 2.08 102.98 696 1,738.24 4 11/20 80 2,307.69 51,923.03 143.08 33.46 112.00 70.85 2.08 102.98 700.00 27.00 707 1,116.24 5 12/4 80 2,307.69 54,230.72 143.08 33.46 112.00 70.85 2.08 102.98 700.00 715 1,143.24 6 12/18 80 37,307.69 91,538.41 2217.70 540.96 11,796.38 1,145.35 33.58 1,664.86 700.00 27.00 QTR. TOT. 48,846.14 0.00 48,846.14 2933.09 708.26 12,671.38 1,499.59 43.98 2,179.76 2,100.00 81.00 25,943.08 YR. TOT. 91,538.41 0.00 91,538.41 5580.01 1327.30 18,787.38 2,810.24 52.52 4,084.90 2,100.00 283.50 55,826.56 Checkpoint OCCUPATION DEPARTMENT Checkpoint 91,538.41 48,846.14 SEX WORKS IN (STATE) 19,181.87 S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE M F Office Time Clerk x PA 314-21-6337 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE RUSSELL $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE $29,000 -- $.30/M 20___ OVERTIME RATE REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE HRS. RATE YEAR-TO-DATE AMOUNT HRS. RATE MARITAL ALLOW. STATUS 2 S NET PAID FICA OASDI AMOUNT Aloise W/H DEDUCTIONS EARNINGS PAYDAY Virginia 1,625 /mo. 375.00 9.38 14.07 OTHER HI FIT SIT SUTA CIT 6,240.00 6,240.00 386.88 90.48 642.00 191.56 1.25 278.46 SIMPLE CK. DEDUCTIONS NO. 31.50 AMOUNT 4,617.87 1 10/9 80 690.00 6,930.00 42.78 10.01 56.00 21.18 0.62 30.79 677 528.62 2 10/23 80 690.00 7,620.00 42.78 10.01 56.00 21.18 0.62 30.79 8.10 687 520.52 3 11/6 78 8.63 672.94 8,292.94 41.72 9.76 35.00 20.67 0.61 30.03 697 535.15 4 11/20 78 8.63 672.94 8,965.88 41.72 9.76 35.00 20.66 0.61 30.03 8.10 708 527.06 5 12/4 80 750.00 9,715.88 46.50 10.88 47.00 23.03 0.68 33.47 716 588.45 6 12/18 72 QTR. TOT. YR. TOT. 9.38 675.16 750.00 11,141.04 88.36 20.66 0.00 0.00 1.28 0.00 8.70 631.00 4,151.04 750.00 4,901.04 303.86 71.08 229.00 106.72 4.42 155.11 24.90 3,330.79 750.00 11,141.04 690.74 161.56 871.00 298.28 5.67 433.57 56.40 7,948.66 10,391.04 Checkpoint 4,901.04 11,141.04 Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE M F Plant Electrician x PA 526-23-1223 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE RYAN Norman $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE $56,000 -- $.30/M 20___ $8 each pay REGULAR EARNINGS OVERTIME EARNINGS 200 RATE AMOUNT HRS. RATE 13,287.50 YEAR-TO-DATE STATUS 4 M NET PAID FICA OASDI AMOUNT 18.00 27.00 MARITAL ALLOW. DEDUCTIONS EARNINGS PAYDAY HRS. OVERTIME RATE CUMULATIVE Allen W/H OTHER HI FIT SIT SUTA CIT SIMPLE CK. DEDUCTIONS NO. AMOUNT 1,397.80 14,685.30 910.49 212.94 1,070.00 450.84 2.94 655.33 235.70 27.00 0.00 16,125.30 89.28 20.88 69.00 44.21 1.30 64.26 8.00 678 11,147.06 1,143.07 1 10/9 80 18.00 1,440.00 2 10/23 80 18.00 1,440.00 27.00 216.00 17,781.30 102.67 24.01 99.00 50.84 1.49 73.90 24.80 688 1,279.29 3 11/6 80 18.00 1,440.00 27.00 0.00 19,221.30 89.28 20.88 69.00 44.21 1.30 64.26 8.00 698 1,143.07 4 11/20 80 18.00 1,440.00 27.00 0.00 20,661.30 89.28 20.88 45.00 44.21 1.30 64.26 200.00 24.80 709 950.27 5 12/4 76 18.00 1,368.00 3 27.00 81.00 22,110.30 89.84 21.01 45.00 44.48 1.30 64.66 200.00 8.00 717 974.71 6 12/18 80 18.00 1,440.00 7 27.00 QTR. TOT. YR. TOT. 8 189.00 23,739.30 101.00 23.62 96.00 50.01 1.47 72.69 200.00 24.80 1,059.41 8,568.00 486.00 9,054.00 561.35 131.28 423.00 277.96 8.16 404.04 600.00 98.40 6,549.81 21,855.50 1,883.80 23,739.30 1471.84 344.22 1,493.00 11.10 1,059.37 600.00 334.10 17,696.87 Checkpoint OCCUPATION DEPARTMENT SEX WORKS IN (STATE) 728.80 Checkpoint 23,739.30 9,054.00 S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE M F Plant Supervisor x PA 662-04-8832 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE SOKOWSKI Thomas $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE $80,000 -- $.30/M 20___ OVERTIME RATE REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE HRS. YEAR-TO-DATE RATE AMOUNT HRS. RATE MARITAL ALLOW. STATUS 2 S NET PAID FICA OASDI AMOUNT 1,025.00 25.63 DEDUCTIONS EARNINGS PAYDAY James W/H OTHER HI FIT SIT SUTA CIT 16,650.00 16,650.00 1032.30 241.43 2,002.00 511.16 3.33 743.01 SIMPLE CK. DEDUCTIONS NO. 94.50 AMOUNT 12,022.27 1 10/9 80 2,050.00 18,700.00 27.10 29.73 196.00 62.94 1.85 91.48 679 1,640.90 2 10/23 80 2,050.00 20,750.00 127.10 29.73 196.00 62.94 1.85 91.48 24.00 689 1,516.90 3 11/6 80 2,050.00 22,800.00 127.10 29.73 301.00 62.93 1.85 91.48 699 1,435.91 4 11/20 80 2,050.00 24,850.00 127.10 29.73 301.00 62.94 1.85 91.48 24.00 710 1,411.91 5 12/4 80 2,050.00 26,900.00 127.10 29.73 301.00 62.94 1.85 91.48 718 1,435.91 6 12/18 80 QTR. TOT. YR. TOT. 2,050.00 12,300.00 28,950.00 Checkpoint 28,950.00 127.10 29.73 301.00 62.94 1.85 91.48 24.00 1,411.91 0.00 12,300.00 662.60 178.37 1,596.00 377.61 11.10 548.89 72.00 8,853.44 0.00 28,950.00 1694.90 419.80 3,598.00 888.77 14.43 1,291.90 166.50 20,875.71 12,300.00 28,950.00 Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE M F Office Accounting Trainee PA OTHER DEDUCTIONS INFORMATION GROUP INSURANCE $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE OVERTIME RATE 20___ REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE HRS. RATE AMOUNT YEAR-TO-DATE HRS. RATE W/H MARITAL ALLOW. STATUS 1 S DEDUCTIONS EARNINGS PAYDAY 1,170 /mo. 270.00 6.75 10.13 NET PAID FICA OASDI AMOUNT OTHER HI FIT SIT SUTA CIT 5,550.00 5,550.00 344.10 80.48 409.00 170.38 1.11 247.67 SIMPLE CK. DEDUCTIONS NO. AMOUNT 32.40 4,264.86 1 10/9 80 540.00 6,090.00 33.48 7.83 35.00 16.58 0.49 24.10 680 422.52 2 10/23 80 540.00 6,630.00 33.48 7.83 35.00 16.58 0.49 24.10 6.30 690 416.22 3 11/6 80 540.00 7,170.00 33.48 7.83 35.00 16.58 0.49 24.10 700 422.52 4 11/20 80 540.00 7,710.00 33.48 7.83 35.00 16.58 0.49 24.10 6.30 711 416.22 5 12/4 80 540.00 8,250.00 33.48 7.83 35.00 16.58 0.49 24.10 719 422.52 6 12/18 79 533.25 3,233.25 QTR. TOT. 8,783.25 YR. TOT. Checkpoint 33.06 7.73 32.00 16.37 0.48 23.80 6.30 413.51 3,233.25 200.46 46.88 207.00 99.27 2.93 144.29 18.90 2,513.52 0.00 8,783.25 544.56 127.36 616.00 269.65 4.04 391.96 51.30 6,778.38 Checkpoint 8,783.25 3,233.25 OCCUPATION DEPARTMENT 8,783.25 0.00 SEX WORKS IN (STATE) S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE M F Office Programmer x PA 518-30-6741 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE WILLIAMS Ruth $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE $48,000 -- $.30/M 20___ OVERTIME RATE REGULAR EARNINGS OVERTIME EARNINGS PAYDAY CUMULATIVE RATE YEAR-TO-DATE AMOUNT HRS. RATE OTHER HI FIT SIT SUTA CIT 10,260.00 10,260.00 636.12 148.77 1,606.00 314.98 2.05 457.85 10/9 80 1,223.08 11,483.08 75.83 17.73 157.00 37.55 1.10 54.58 2 10/23 80 1,223.08 12,706.16 75.83 17.73 157.00 37.55 1.10 54.58 3 11/6 79 4 11/13 56 1,207.85 856.24 1,223.08 STATUS S NET PAID 1 15.29 MARITAL ALLOW. 0 FICA OASDI AMOUNT 611.54 15.29 22.94 W/H DEDUCTIONS EARNINGS HRS. Virginia /mo. 13,914.01 74.89 17.51 152.00 37.08 1.09 53.90 15,993.33 128.92 30.15 367.00 63.84 1.87 92.79 SIMPLE CK. DEDUCTIONS NO. 59.40 AMOUNT 7,034.83 681 879.29 14.40 864.89 14.40 1,380.35 871.38 5 fired 11/13 6 QTR. TOT. YR. TOT. 4,510.25 1,223.08 5,733.33 355.47 83.12 833.00 176.02 5.16 255.85 28.80 3,995.91 14,770.25 1,223.08 15,993.33 991.59 231.89 2,439.00 491.00 7.21 713.70 88.20 11,030.74 Checkpoint 5,733.33 15,993.33 Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE M F Office Programmer X PA 724-03-1587 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE Woods Beth $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE $47,000 -- $.30/M 20___ OVERTIME RATE REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE HRS. RATE AMOUNT 0 YEAR-TO-DATE 1 12/4 72 2 12/18 80 15.00 HRS. RATE W/H MARITAL ALLOW. STATUS S 1 DEDUCTIONS EARNINGS PAYDAY Anne 2,600 600.00 15.00 NET PAID FICA OASDI AMOUNT OTHER HI FIT SIT SUTA CIT SIMPLE CK. DEDUCTIONS NO. AMOUNT 0.00 0.00 1,080.00 1,080.00 66.96 15.66 116.00 32.83 0.97 48.20 1,200.00 2,280.00 74.40 17.40 134.00 36.48 1.08 101.75 834.90 720 799.38 3 4 5 6 QTR. TOT. 2,280.00 0.00 2,280.00 141.36 33.06 250.00 69.31 2.05 149.94 1,634.28 YR. TOT. 1,080.00 0.00 2,280.00 141.36 33.06 250.00 69.31 2.05 149.94 1,634.28 Checkpoint OCCUPATION DEPARTMENT Checkpoint 2,280.00 2,280.00 SEX WORKS IN (STATE) S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE M F SALES SALES REP X PA 432-07-6057 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE YOUNG $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE $32,000 -- $.30/M 20___ OVERTIME RATE REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE HRS. RATE AMOUNT HRS. RATE 12/18 STATUS 1 NET PAID OTHER HI FIT SIT SUTA CIT SIMPLE CK. DEDUCTIONS NO. AMOUNT 0.00 YEAR-TO-DATE 1 MARITAL ALLOW. S FICA OASDI AMOUNT WINSTON W/H DEDUCTIONS EARNINGS PAYDAY PAUL 1,750 403.85 10.10 80 807.70 807.70 50.08 11.71 74.00 24.80 0.73 28.27 9.60 608.51 2 3 4 5 6 QTR. TOT. 807.70 0.00 807.70 50.08 11.71 74.00 24.80 0.73 28.27 9.60 608.51 YR. TOT. 807.70 0.00 807.70 50.08 11.71 74.00 24.80 0.73 28.27 9.60 608.51 Checkpoint 807.70 807.70 Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE M F Office Time Clerk X PA 897-12-1502 OTHER DEDUCTIONS INFORMATION GROUP INSURANCE ZIMMERMAN $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE $23,000 -- $.30/M 20___ OVERTIME RATE REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE HRS. RATE AMOUNT HRS. RATE MARITAL ALLOW. STATUS 1 FICA OASDI AMOUNT Lloyd W/H M DEDUCTIONS EARNINGS PAYDAY Richard 1,430 /mo. 330.00 8.25 NET PAID OTHER HI FIT SIT CIT CK. DEDUCTIONS NO. AMOUNT YEAR-TO-DATE 1 2 3 4 5 6 QTR. TOT. YR. TOT. OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE M F OTHER DEDUCTIONS INFORMATION GROUP INSURANCE $ $ $ $ SALARY UNIION DUES OTHER WEEKLY RATE HOURLY RATE OVERTIME RATE 20___ REGULAR EARNINGS OVERTIME EARNINGS PAYDAY 1 2 3 4 5 6 QTR. TOT. YR. TOT. RATE AMOUNT HRS. RATE AMOUNT MARITAL STATUS DEDUCTIONS EARNINGS HRS. YEAR-TO-DATE CUMULATIVE W/H ALLOW. OASDI NET PAID OTHER FICA HI FIT SIT CIT CK. DEDUCTIONS NO. AMOUNT Payday, October 9, 20-- Marital Status NAME No. W/H Allow. PAYROLL REGISTER Time Record S M T W T Regular Earnings F S S M T W T F S Hrs Rate Per Hour 17.65 Amount Overtime Earnings Hrs Rate Per Hour Amount Total Earnings For Period Ending October 3, 20-- Bonno, A. M 4 8 8 8 8 8 8 8 8 8 8 80 Ferguson, J. M 5 8 8 8 8 8 8 8 8 8 8 Ford, C. S 2 8 8 8 8 8 8 8 8 8 Mann, D. M 4 8 8 8 8 8 8 8 8 O'Neill, J. M 3 8 8 8 8 8 8 8 Russell, V. S 1 8 8 8 8 8 8 Ryan, N. M 4 8 8 8 8 8 Sokowski, T. M 2 8 8 8 8 (Student) S 1 8 8 8 Williams, R. S 0 8 8 8 1,412.00 1,412.00 80 2,250.00 2,250.00 8 80 900.00 900.00 8 8 80 1,350.00 1,350.00 8 8 8 80 2,307.69 2,307.69 8 8 8 8 80 690.00 690.00 8 8 8 8 8 80 1,440.00 1,440.00 8 8 8 8 8 8 80 2,050.00 2,050.00 8 8 8 8 8 8 8 80 540.00 540.00 8 8 8 8 8 8 8 80 1,223.08 1,223.08 14,162.77 14,162.77 18.00 TOTALS Payday, October 23, 20-- For Period Ending October 17, 20-Bonno, A. M 4 8 8 8 8 8 4 8 8 8 8 8 80 Ferguson, J. M 5 8 8 8 8 8 8 8 8 8 8 80 Ford, C. S 2 8 8 8 8 8 8 8 8 8 8 Mann, D. M 4 8 8 8 8 8 8 8 8 8 O'Neill, J. M 3 8 8 8 8 8 8 8 8 Russell, V. S 1 8 8 8 8 8 8 8 Ryan, N. M 4 8 8 8 8 8 8 Sokowski, T. M 2 8 8 8 8 8 (Student) S 1 8 8 8 8 Williams, R. S 0 8 8 8 8 TOTALS 17.65 105.92 1,517.92 2,250.00 - 2,250.00 80 900.00 - 900.00 8 80 1,350.00 - 1,350.00 8 8 80 2,307.69 - 2,307.69 8 8 8 80 690.00 - 690.00 8 8 8 8 8 80 8 8 8 8 8 80 8 8 8 8 8 8 8 8 8 8 8 8 18.00 1,412.00 1,440.00 4 8 26.48 27.00 216.00 1,656.00 2,050.00 - 2,050.00 80 540.00 - 540.00 80 1,223.08 - 1,223.08 14,162.77 321.92 14,484.69 Payday, November 6, 20-- For Period Ending October 31, 20-Bonno, A. M 4 8 8 8 8 8 8 8 8 8 8 80 Ferguson, J. M 5 8 8 8 8 8 8 8 8 8 8 Ford, C. S 2 8 8 8 8 8 8 8 8 8 Mann, D. M 0 8 8 8 8 8 8 8 8 O'Neill, J. M 3 8 8 8 8 8 8 8 Russell, V. S 2 8 8 8 8 6 8 Ryan, N. M 4 8 8 8 8 8 Sokowski, T. S 2 8 8 8 8 (Student) S 1 8 8 8 Williams, R. S 0 8 8 8 17.65 1,412.00 1,412.00 80 2,250.00 2,250.00 8 80 900.00 900.00 8 8 80 1,350.00 1,350.00 8 8 8 80 2,307.69 2,307.69 8 8 8 8 78 8.63 672.94 672.94 8 8 8 8 8 80 18.00 1,440.00 1,440.00 8 8 8 8 8 8 80 2,050.00 2,050.00 8 8 8 8 8 8 8 80 540.00 540.00 7 8 8 8 8 8 8 79 1,207.85 1,207.85 14,130.48 14,130.48 856.24 2,079.32 856.24 2,079.32 1,129.60 1,129.60 15.29 TOTALS Payday, November 13, 20-- For Period Ending November 14, 20-Williams, R. S 0 56 TOTALS Payday, November 20, 20-- For Period Ending November 14, 20-Bonno, A. M 4 8 8 8 8 8 . . 8 8 8 64 Ferguson, J. M 5 8 8 8 8 8 8 8 8 8 8 80 2,250.00 2,250.00 Ford, C. S 2 8 8 8 8 8 8 8 8 8 8 80 900.00 900.00 Mann, D. M 0 8 8 8 8 8 8 8 8 8 8 80 1,350.00 1,350.00 O'Neill, J. M 3 8 8 8 8 8 8 8 8 8 8 80 2,307.70 2,307.69 Russell, V. S 2 6 8 8 8 8 8 8 8 8 8 78 8.63 672.94 672.94 Ryan, N. M 4 8 8 8 8 8 8 8 8 8 8 80 18.00 1,440.00 1,440.00 Sokowski, T. S 2 8 8 8 8 8 8 8 8 8 8 80 2,050.00 2,050.00 (Student) S 1 8 8 8 8 8 8 8 8 8 8 80 540.00 540.00 12,640.24 12,640.23 TOTALS 17.65 Payday, December 4, 20-- For Period Ending November 28, 20-Bonno, A. M 4 8 8 8 8 8 Ferguson, J. M 5 8 8 8 8 Ford, C. S 2 8 8 8 Mann, D. M 0 8 8 O'Neill, J. M 3 8 Russell, V. S 2 Ryan, N. M Sokowski, T. 8 8 8 8 8 8 80 17.65 8 8 8 8 8 8 80 2,250.00 8 8 8 8 8 8 8 80 960.00 960.00 8 8 8 8 8 8 8 8 80 1,350.00 1,350.00 8 8 8 8 8 8 8 8 8 80 2,307.69 2,307.69 8 8 8 8 8 8 8 8 8 8 80 750.00 750.00 4 8 8 8 4 8 10 8 8 8 8 76 S 2 8 8 8 8 8 8 8 8 8 8 80 2,050.00 2,050.00 (Student) S 1 8 8 8 8 8 8 8 8 8 8 80 540.00 540.00 Woods, B. S 1 8 8 8 8 8 8 8 8 8 72 1,080.00 1,080.00 18.00 15.00 TOTALS 1,412.00 1,368.00 8 3 35.30 27.00 282.40 1,694.40 - 2,250.00 81.00 1,449.00 14,067.69 363.40 14,431.09 675.16 750.00 1,425.16 Payday, December 14, 20-- For Period Ending December 12, 20-Russell, V. TOTALS S 2 8 8 8 8 8 8 8 8 8 72 9.38 675.16 1,425.16 Payday, December 18, 20-- For Period Ending December 12, 20-Bonno, A. M 5 Ferguson, J. M Ford, C. 8 8 8 8 8 8 8 8 8 8 80 5 8 8 8 8 8 8 8 8 8 8 80 2,250.00 2,250.00 S 2 8 8 8 8 8 8 8 8 8 8 80 960.00 960.00 Mann, D. M 0 8 8 8 8 8 8 8 8 8 8 80 1,350.00 1,350.00 O'Neill, J. M 4 8 8 8 8 8 8 8 8 8 8 80 2,307.69 37,307.69 Ryan, N. M 4 8 9 9 9 9 10 8 8 9 8 80 Sokowski, T. S 2 8 8 8 8 8 8 8 8 8 8 80 2,050.00 2,050.00 (Student) S 1 8 8 7 8 8 8 8 8 8 8 79 533.25 533.25 Woods, B. S 1 8 8 8 8 8 8 8 8 8 8 80 1,200.00 1,200.00 Young, P. S 1 8 8 8 8 8 8 8 8 8 8 80 807.70 807.70 TOTALS 4 8 17.65 18.00 1,412.00 12 1,440.00 14,310.64 7 35.30 27.00 423.60 189.00 612.60 1,835.60 1,629.00 49,923.24 GLO-BRITE PAINT COMPANY NAME Payday, October 9, 20-- Marital Status Deductions OASDI HI FIT SIT SUTA Net Paid CIT Group Ins. Union Dues SIMPLE Ck. No. Amount For Per Bonno, A. M 87.54 20.47 63.00 43.35 1.27 63.01 Ferguson, J. M 139.50 32.63 171.00 69.08 2.03 Ford, C. S 55.80 13.05 71.00 27.63 Mann, D. M 83.70 19.58 55.00 O'Neill, J. M 143.08 33.46 Russell, V. S 42.78 Ryan, N. M Sokowski, T. 672 1,125.36 100.41 673 1,735.35 0.81 40.16 674 691.55 41.45 1.22 60.24 675 1,088.81 217.00 70.85 2.08 102.98 676 1,738.24 10.01 56.00 21.18 0.62 30.79 677 528.62 89.28 20.88 69.00 44.21 1.30 64.26 678 1,143.07 M 127.10 29.73 196.00 62.94 1.85 91.48 679 1,540.90 (Student) S 33.48 7.83 35.00 16.58 0.49 24.10 680 422.52 Williams, R. S 75.83 17.73 157.00 37.55 1.10 54.58 681 879.29 878.09 205.37 1,090.00 434.82 12.77 632.01 - 16.00 8.00 TOTALS 8.00 8.00 10,893.71 Payday, October 23, 20-- For Per Bonno, A. M 94.11 22.01 78.00 46.60 1.37 67.74 16.50 Ferguson, J. M 139.50 32.63 171.00 69.08 2.03 100.41 Ford, C. S 55.80 13.05 71.00 27.63 0.81 Mann, D. M 83.70 19.58 55.00 41.45 O'Neill, J. M 143.08 33.46 217.00 Russell, V. S 42.78 10.01 Ryan, N. M 102.67 Sokowski, T. M (Student) Williams, R. TOTALS 682 1,183.59 26.40 683 1,708.95 40.16 10.50 684 681.05 1.22 60.24 15.90 685 1,072.91 70.85 2.08 102.98 27.00 686 1,711.24 56.00 21.18 0.62 30.79 8.10 687 520.52 24.01 99.00 50.84 1.49 73.90 16.80 688 1,279.29 127.10 29.73 196.00 62.94 1.85 91.48 24.00 689 1,516.90 S 33.48 7.83 35.00 16.58 0.49 24.10 6.30 690 416.22 S 75.83 17.73 157.00 37.55 1.10 54.58 14.40 691 864.89 898.05 210.04 1,135.00 444.70 13.06 646.38 165.90 8.00 16.00 10,955.56 Payday, November 6, 20-- For Pe Bonno, A. M 87.54 20.47 63.00 43.35 1.27 63.01 Ferguson, J. M 139.50 32.63 171.00 69.08 2.03 Ford, C. S 55.80 13.05 71.00 27.63 Mann, D. M 83.70 19.58 128.00 O'Neill, J. M 143.08 33.46 Russell, V. S 41.72 Ryan, N. M Sokowski, T. 692 1,125.36 100.41 693 1,735.35 0.81 40.16 694 691.55 41.45 1.22 60.24 695 1,015.81 217.00 70.85 2.08 102.98 696 1,738.24 9.76 35.00 20.66 0.61 30.03 697 535.16 89.28 20.88 69.00 44.21 1.30 64.26 698 1,143.07 S 127.10 29.73 301.00 62.94 1.85 91.48 699 1,435.90 (Student) S 33.48 7.83 35.00 16.58 0.49 24.10 700 422.52 Williams, R. S 74.89 17.51 152.00 37.08 1.09 53.90 701 871.38 876.09 204.90 1,242.00 433.83 12.75 630.57 - 128.92 30.15 367.00 63.84 1.87 92.79 14.40 128.92 30.15 367.00 63.84 1.87 92.79 14.40 TOTALS 8.00 8.00 16.00 - 10,714.34 Payday, November 13, 20-- For P Williams, R. S TOTALS 702 - - 1,380.35 1,380.35 Payday, November 20, 20-- For P Bonno, A. M 70.04 16.38 33.00 34.68 1.02 50.41 16.50 Ferguson, J. M 139.50 32.63 96.00 69.08 2.03 100.41 26.40 Ford, C. S 55.80 13.05 71.00 27.63 0.81 40.16 10.50 Mann, D. M 83.70 19.58 92.00 41.45 1.22 60.24 15.90 O'Neill, J. M 143.08 33.46 112.00 70.85 2.08 102.98 27.00 Russell, V. S 41.72 9.76 35.00 20.66 0.61 30.03 8.10 Ryan, N. M 89.28 20.88 45.00 44.21 1.30 64.26 16.80 Sokowski, T. S 127.10 29.73 301.00 62.94 1.85 91.48 (Student) S 33.48 7.83 35.00 16.58 0.49 783.70 183.30 820.00 388.08 11.41 TOTALS 8.00 703 899.57 704 1,283.95 705 681.05 250.00 706 785.91 700.00 707 1,116.24 708 527.06 709 950.27 24.00 710 1,411.90 24.10 6.30 711 416.22 564.07 151.50 500.00 8.00 16.00 200.00 1,650.00 8,072.17 Payday, December 4, 20-- For Pe Bonno, A. M 105.05 24.57 105.00 52.02 1.52 75.61 - Ferguson, J. M 139.50 32.63 96.00 69.08 2.03 100.41 - Ford, C. S 59.52 13.92 80.00 29.47 0.86 42.84 - Mann, D. M 83.70 19.58 92.00 41.45 1.22 60.24 - O'Neill, J. M 143.08 33.46 112.00 70.85 2.08 102.98 - Russell, V. S 46.50 10.88 47.00 23.03 0.68 33.47 - Ryan, N. M 89.84 21.01 45.00 44.48 1.30 64.66 - Sokowski, T. S 127.10 29.73 301.00 62.94 1.85 91.48 (Student) S 33.48 7.83 35.00 16.58 0.49 Woods, B. S 66.96 15.66 116.00 33.16 894.73 209.27 1,029.00 443.06 TOTALS 8.00 712 1,322.63 713 1,310.35 714 733.39 250.00 715 801.81 700.00 716 1,143.24 717 588.44 718 974.71 - 719 1,435.90 24.10 - 720 422.52 0.97 48.20 - 721 799.05 13.00 643.99 - 500.00 8.00 16.00 200.00 1,650.00 9,532.04 9,532.04 Payday, December 14, 20-- For P Russell, V. TOTALS S 88.36 20.66 - - 1.28 - 8.70 88.36 20.66 - - 1.28 - 8.70 722 - - 1,306.16 1,306.16 Payday, December 18, 20-- For P Bonno, A. M 113.81 26.62 108.00 56.35 1.65 81.91 16.50 Ferguson, J. M 139.50 32.63 96.00 69.08 2.03 100.41 26.40 Ford, C. S 59.52 13.92 80.00 29.47 0.86 42.84 11.10 Mann, D. M 83.70 19.58 92.00 41.45 1.22 60.24 15.90 O'Neill, J. M 2,217.70 540.96 11,796.38 1,145.35 33.58 1,664.86 27.00 Ryan, N. M 101.00 23.62 96.00 50.01 1.47 72.69 16.80 Sokowski, T. S 127.10 29.73 251.00 62.94 1.85 91.48 (Student) S 33.06 7.73 32.00 16.37 0.48 Woods, B. S 74.40 17.40 134.00 36.84 Young, P. S 50.08 11.71 74.00 2,999.87 723.90 12,759.38 TOTALS 9.00 723 1,421.76 724 1,283.95 725 722.29 250.00 726 785.91 4,000.00 727 15,881.86 200.00 728 1,058.41 24.00 729 1,461.90 23.80 6.30 730 413.51 1.08 53.55 14.10 731 868.63 24.80 0.73 36.04 9.60 732 600.74 1,532.66 44.95 2,227.82 167.70 500.00 9.00 18.00 4,950.00 24,498.96 NAME Payday, October 9, 20-- Marital Status Taxable Earnings OASDI 6.2% HI 1.45% FUTA 0.8 % Labor Cost Distribution SUTA 3.5% Admin. Office Sales Plant Check-points For Per Bonno, A. M 1,412.00 1,412.00 Ferguson, J. M 2,250.00 2,250.00 Ford, C. S 900.00 900.00 700.00 900.00 Mann, D. M 1,350.00 1,350.00 1,350.00 1,350.00 O'Neill, J. M 2,307.69 2,307.69 Russell, V. S 690.00 690.00 Ryan, N. M 1,440.00 1,440.00 1,440.00 Sokowski, T. M 2,050.00 2,050.00 2,050.00 (Student) S 540.00 540.00 Williams, R. S 1,223.08 1,223.08 14,162.77 14,162.77 TOTALS 1,412.00 2,250.00 14,162.77 Net paid 10,882.65 900.00 1,350.00 2,307.69 690.00 540.00 690.00 690.00 540.00 540.00 1,223.08 3,280.00 3,480.00 2,307.69 3,353.08 3,600.00 4,902.00 Check-points Payday, October 23, 20-- For Per Bonno, A. M 1,517.92 1,517.92 Ferguson, J. M 2,250.00 2,250.00 Ford, C. S 900.00 900.00 Mann, D. M 1,350.00 1,350.00 O'Neill, J. M 2,307.69 2,307.69 Russell, V. S 690.00 690.00 Ryan, N. M 1,656.00 1,656.00 1,656.00 Sokowski, T. M 2,050.00 2,050.00 2,050.00 (Student) S 540.00 540.00 Williams, R. S 1,223.08 1,223.08 14,484.69 14,484.69 TOTALS Total earnings 1,517.92 2,250.00 800.00 250.00 Net paid 900.00 1,250.00 1,350.00 2,307.69 70.00 540.00 690.00 690.00 540.00 540.00 1,223.08 860.00 3,280.00 2,307.69 3,353.08 3,600.00 Total earnings 5,223.92 14,484.69 Check-points Payday, November 6, 20-- For Pe Bonno, A. M 1,412.00 1,412.00 Ferguson, J. M 2,250.00 2,250.00 Ford, C. S 900.00 900.00 Mann, D. M 1,350.00 1,350.00 O'Neill, J. M 2,307.69 2,307.69 Russell, V. S 672.94 672.94 Ryan, N. M 1,440.00 1,440.00 1,440.00 Sokowski, T. S 2,050.00 2,050.00 2,050.00 (Student) S 540.00 540.00 Williams, R. S 1,207.85 1,207.85 14,130.48 14,130.48 TOTALS 1,412.00 2,250.00 S TOTALS 900.00 1,350.00 2,307.69 380.00 370.00 672.94 540.00 540.00 1,207.85 370.00 920.00 2,307.69 3,320.79 3,600.00 4,902.00 Check-points 2,079.32 2,079.32 2,079.32 2,079.32 2,079.32 - - - 2,079.32 Total earnings - 2,079.32 - Check-points Payday, November 20, 20-- For P Bonno, A. M 1,129.60 1,129.60 Ferguson, J. M 2,250.00 2,250.00 Ford, C. S 900.00 900.00 Mann, D. M 1,350.00 1,350.00 O'Neill, J. M 2,307.69 2,307.69 Russell, V. S 672.94 672.94 Ryan, N. M 1,440.00 1,440.00 1,440.00 Sokowski, T. S 2,050.00 2,050.00 2,050.00 (Student) S 540.00 540.00 12,640.23 12,640.23 TOTALS 14,130.48 Net paid Payday, November 13, 20-- For P Williams, R. Total earnings 1,129.60 2,250.00 900.00 1,350.00 2,307.69 672.94 540.00 - 540.00 540.00 2,307.69 2,112.94 3,600.00 4,619.60 Total earnings 11,966.59 Net paid 7,573.04 Check-points Payday, December 4, 20-- For Pe Bonno, A. M 1,694.40 1,694.40 Ferguson, J. M 2,250.00 2,250.00 Ford, C. S 960.00 960.00 Mann, D. M 1,350.00 1,350.00 O'Neill, J. M 2,307.69 2,307.69 Russell, V. S 750.00 750.00 Ryan, N. M 1,449.00 1,449.00 1,449.00 Sokowski, T. S 2,050.00 2,050.00 2,050.00 (Student) S 540.00 540.00 Woods, B. S 1,080.00 1,080.00 14,431.09 14,431.09 TOTALS 1,694.40 2,250.00 TOTALS S 14,431.09 Net paid 960.00 1,350.00 2,307.69 750.00 - 290.00 540.00 1,080.00 1,080.00 1,080.00 1,080.00 1,370.00 2,307.69 3,330.00 3,600.00 5,193.40 Check-points Payday, December 14, 20-- For P Russell, V. Total earnings 1,425.16 1,425.16 1,425.16 1,425.16 Total earnings - - - 1,425.16 - - 1,425.16 Check-points Payday, December 18, 20-- For P Bonno, A. M 1,835.60 1,835.60 Ferguson, J. M 2,250.00 2,250.00 Ford, C. S 960.00 960.00 Mann, D. M 1,350.00 1,350.00 O'Neill, J. M 35,769.28 37,307.69 Ryan, N. M 1,629.00 1,629.00 1,629.00 Sokowski, T. S 2,050.00 2,050.00 2,050.00 (Student) S 533.25 533.25 Woods, B. S 1,200.00 1,200.00 1,200.00 1,200.00 Young, P. S 807.70 807.70 807.70 807.70 48,384.83 49,923.24 2,007.70 2,007.70 TOTALS 1,835.60 2,250.00 Net paid 960.00 1,350.00 37,307.69 533.25 1,200.00 807.70 37,307.69 2,693.25 4,407.70 Total earnings 5,514.60 49,923.24 JOURNAL Page 41 POST. DATE Oct. 20-- DESCRIPTION 9 Payroll Cash Cash 9 Administrative Salaries 11 2,307.69 3,353.08 Sales Salaries 53 3,600.00 Plant Wages 54 4,902.00 FICA Taxes Payable - OASDI 20.1 FICA Taxes Payable - HI 20.2 Employees FIT Payable 24 CREDIT 10,893.71 52 878.09 205.37 1,090.00 25 434.82 25.1 12.77 Employees CIT Payable 26 632.01 Union Dues Payable 28 16.00 Payroll Cash 12 9 Payroll Taxes 56 10,893.71 1,231.49 FICA Taxes Payable - OASDI 20.1 878.09 FICA Taxes Payable - HI 20.2 205.36 FUTA Taxes Payable 21 26.24 SUTA Taxes Payable - Employer 22 121.80 20 Employee SIT Payable 25 Cash 11 23 Payroll Cash 12 Cash 11 23 Administrative Salaries 434.82 434.82 10,955.56 10,955.56 51 2,307.69 Office Salaries 52 3,353.08 Sales Salaries 53 3,600.00 Plant Wages 54 5,223.92 FICA Taxes Payable - OASDI 20.1 898.05 FICA Taxes Payable - HI 20.2 210.04 Employees FIT Payable 24 1,135.00 Employees SIT Payable 25 444.70 25.1 13.06 Employees SUTA Payable Totals DEBIT 10,893.71 51 Employees SUTA Payable Oct. 20-- 12 Office Salaries Employees SIT Payable Oct. 20-- REF. Employees CIT Payable 26 646.38 Group Insurance Premiums Collected 27 165.90 Union Dues Payable 28 16.00 Payroll Cash 12 10,955.56 52,163.04 52,163.04 JOURNAL Page 42 POST. DATE Oct. 20-- Nov. 20-- REF. 23 Payroll Taxes DEBIT CREDIT 1,229.76 FICA Taxes Payable - OASDI 20.1 898.05 FICA Taxes Payable - HI 20.2 210.03 FUTA Taxes Payable 21 6.88 SUTA Taxes Payable - Employer 22 114.80 4 Employees SIT Payable Cash 6 Union Dues Payable Cash 6 Payroll Cash Cash 6 Administrative Salaries 25 444.70 11 28 444.70 32.00 11 12 32.00 10,714.34 11 10,714.34 51 2,307.69 Office Salaries 52 3,320.79 Sales Salaries 53 3,600.00 Plant Wages 54 4,902.00 FICA Taxes Payable - OASDI 20.1 876.09 FICA Taxes Payable - HI 20.2 204.90 Employees FIT Payable 24 1,242.00 Employees SIT Payable 25 433.83 Employees SUTA Payable 25.1 12.75 Employees CIT Payable 26 630.57 Union Dues Payable 28 16.00 Payroll Cash 12 10,714.34 6 Payroll Taxes Totals 56 56 1,116.14 FICA Taxes Payable - OASDI 20.1 876.09 FICA Taxes Payable - HI 20.2 204.89 FUTA Taxes Payable 21 2.96 SUTA Taxes Payable - Employer 22 32.20 27,667.42 27,667.42 JOURNAL Page 43 POST. DATE Nov., 20-- DESCRIPTION REF. 13 Payroll Cash 12 Cash 11 13 Office Salaries 52 DEBIT CREDIT 1,380.35 1,380.35 2,079.32 FICA Taxes Payable - OASDI 20.1 FICA Taxes Payable - HI 20.2 30.15 Employees FIT Payable 24 367.00 25 63.84 25.1 1.87 Employees SIT Payable Employees SUTA Payable 128.92 Employees CIT Payable 26 92.79 Group Insurance Premiums Collected 27 14.40 Payroll Cash 12 1,380.35 13 Payroll Taxes 56 159.07 FICA Taxes Payable - OASDI 20.1 128.92 FICA Taxes Payable - HI 20.2 30.15 16 Employees FIT Payable 24 2,225.00 FICA Taxes Payable - OASDI 20.1 830.80 FICA Taxes Payable - HI 20.2 3,552.28 Cash 16 Employees CIT Payable Cash 18 Employee SIT Payable 11 26 6,608.08 1,278.39 11 25 Cash 11 20 Payroll Cash 12 Cash 11 1,278.39 497.67 497.67 8,072.17 8,072.17 11,505.21 11,505.21 JOURNAL Page 44 POST. DATE Nov., 20-- DESCRIPTION 20 Administrative Salaries DEBIT CREDIT 2,307.69 52 2,112.94 Sales Salaries 53 3,600.00 Plant Wages 54 4,619.60 FICA Taxes Payable - OASDI 20.1 783.70 FICA Taxes Payable - HI 20.2 183.30 Employees FIT Payable 24 820.00 Employees SIT Payable 25 388.08 25.1 11.41 Employees CIT Payable 26 564.07 Group Insurance Premiums Collected 27 151.50 Union Dues Payable 28 16.00 Simple Contributions Payable 29 1,650.00 Payroll Cash 12 8,072.17 20 Payroll Taxes 56 985.87 FICA Taxes Payable - OASDI 20.1 783.69 FICA Taxes Payable - HI 20.2 183.28 FUTA Taxes Payable 21 0.00 SUTA Taxes Payable - Employer 22 18.90 3 Employee SIT Payable Cash 4 Payroll Cash Cash 4 Administrative Salaries 25 388.08 11 12 388.08 9,532.04 11 51 9,532.04 2,307.69 Office Salaries 52 3,330.00 Sales Salaries 53 3,600.00 54 5,193.40 Plant Wages FICA Taxes Payable - OASDI 20.1 FICA Taxes Payable - HI 20.2 Employees FIT Payable 24 1,029.00 25 443.06 Employees SIT Payable Employees SUTA Payable Employees CIT Payable TOTALS 51 Office Salaries Employees SUTA Payable Dec.,20-- REF. 894.73 209.27 25.1 13.00 26 643.99 Union Dues Payable 28 16.00 Simple Contributions Payable 29 1,650.00 Payroll Cash 12 9,532.04 37,977.31 37,977.31 JOURNAL Page 45 POST. DATE Dec.,20-- DESCRIPTION 4 Payroll Taxes REF. 56 DEBIT CREDIT 1,160.57 FICA Taxes Payable - OASDI 20.1 894.73 FICA Taxes Payable - HI 20.2 209.25 FUTA Taxes Payable 21 8.64 SUTA Taxes Payable - Employer 22 47.95 9 Union Dues Payable 28 Cash 11 14 Payroll Cash 12 Cash 11 14 Office Salaries Expense FICA Taxes Payable - OASDI 52 32.00 32.00 1,306.16 1,306.16 1,425.16 20.1 88.36 FICA Taxes Payable - HI 20.2 20.66 Employees SUTA Payable 25.1 1.28 Group Insurance Premiums Collected 27 8.70 Payroll Cash 12 1,306.16 14 Payroll Taxes Expense 56 FICA Taxes Payable - OASDI 20.1 FICA Taxes Payable - HI 20.2 109.02 88.36 20.66 4,032.91 4,032.91 JOURNAL Page 46 POST. DATE Dec.,20-- DESCRIPTION 15 Employees FIT Payable DEBIT 24 2,429.00 FICA Taxes Payable - OASDI 20.1 3,577.41 FICA Taxes Payable - HI 20.2 836.67 Cash 15 Employees CIT Payable Cash 18 Employee SIT Payable Cash 18 Group Insurance Premiums Collected 11 26 25 1,287.43 1,287.43 443.06 11 27 11 18 Payroll Cash 12 Cash 11 CREDIT 6,843.08 11 Cash 18 Administrative Salaries 443.06 8.70 8.70 24,498.96 24,498.96 51 37,307.69 Office Salaries 52 2,693.25 Sales Salaries 53 4,407.70 Plant Wages 54 5,514.60 FICA Taxes Payable - OASDI 20.1 FICA Taxes Payable - HI 20.2 Employees FIT Payable 24 12,759.38 25 1,532.66 Employees SIT Payable Employees SUTA Payable 2,999.87 723.90 25.1 44.95 Employees CIT Payable 26 2,227.82 Group Insurance Premiums Collected 27 167.70 Union Dues Payable 28 18.00 Simple Contributions Payable 29 4,950.00 Payroll Cash 12 24,498.96 18 Payroll Taxes TOTALS REF. 56 3,810.08 FICA Taxes Payable - OASDI 20.1 2,999.86 FICA Taxes Payable - HI 20.2 723.89 FUTA Taxes Payable 21 16.06 SUTA Taxes Payable - Employer 22 70.27 86,814.55 86,814.55 JOURNAL Page 47 POST. DATE Jan., 20-- DESCRIPTION REF. 6 Employee SIT Payable 25 Cash 11 8 Union Dues Payable 28 Cash 34.00 34.00 20.1 7,965.91 FICA Taxes Payable - HI 20.2 1,907.63 Employees FIT Payable 24 13,788.38 Cash 11 15 Employees CIT Payable 26 Cash 23,661.92 2,871.81 11 1 FUTA Taxes Payable 21 Cash 2,871.81 60.78 11 1 SUTA Taxes Payable - Employer Employees SUTA Payable Cash 60.78 22 405.92 25.1 111.09 11 TOTALS 517.01 28,678.18 Total debits and credits (calculated automatically): 53,392.80 October 31, 20-- 34,145.85 November 30, 20-- December 31, 20-January 31, 20-- 28,678.18 257,408.46 257,408.46 Your debits and credits should be equal after each journal entry is complete Journal Check-points CREDIT 1,532.66 11 15 FICA Taxes Payable - OASDI Feb., 20-- DEBIT 1,532.66 Check-points GENERAL LEDGER ACCOUNT: CASH ACCOUNT NO. 11 POST. DATE Oct., 20-- Nov., 20-- Nov., 20-- Dec.,20-- Jan., 20-- Feb., 20-- ITEM 1 Balance REF. BALANCE DEBIT CREDIT a DEBIT 199,846.33 9 J41 10,893.71 188,952.62 20 J41 434.82 188,517.80 23 J41 10,955.56 177,562.24 4 J42 444.70 177,117.54 6 J42 32.00 177,085.54 6 J42 10,714.34 166,371.20 13 J43 1,380.35 164,990.85 16 J43 6,608.08 158,382.77 16 J43 1,278.39 157,104.38 18 J43 497.67 156,606.71 20 J43 8,072.17 148,534.54 4 J44 388.08 148,146.46 4 J44 9,532.04 138,614.42 9 J45 32.00 138,582.42 14 J45 15 J46 6,843.08 130,433.18 15 J46 1,287.43 129,145.75 18 J46 443.06 128,702.69 18 J46 18 J46 24,498.96 104,195.03 6 J47 1,532.66 102,662.37 8 J47 34.00 102,628.37 15 J47 23,661.92 78,966.45 15 J47 2,871.81 76,094.64 1,306.16 137,276.26 8.70 128,693.99 1 J47 60.78 76,033.86 1 J47 517.01 75,516.85 Oct. 31, 20-CREDIT Nov. 30, 20-Dec. 31, 20-- Debit Credit Balance Balance ACCOUNT: PAYROLL CASH POST. DATE Oct., 20-- Nov., 20-- Dec.,200-- ITEM Check-points ACCOUNT NO. 12 REF. 9 J41 9 J41 23 J41 23 J41 6 J42 6 J42 13 J43 13 J43 20 J44 20 J44 4 J44 4 J44 14 J45 14 J45 18 J46 18 J46 BALANCE DEBIT CREDIT 10,893.71 10,893.71 10,955.56 DEBIT 10,955.56 10,714.34 1,380.35 0.00 Dec. 31, 20-- 0.00 0.00 0.00 0.00 8,184.37 8,184.37 9,532.04 0.00 9,532.04 9,532.04 1,306.16 0.00 1,306.16 1,306.16 24,498.96 0.00 24,498.96 24,498.96 0.00 Nov. 30, 20-- 1,381.80 8,184.37 Balance 0.00 10,727.27 1,380.35 Oct. 31, 20-- Credit Balance 10,893.71 10,977.41 10,714.34 CREDIT Debit 0.00 ACCOUNT: FICA TAXES PAYABLE - OASDI POST. DATE Oct., 20-- Nov., 20-- Dec. ,20-- Jan., 20-- ITEM Check-points ACCOUNT NO. 20.1 REF. BALANCE DEBIT CREDIT DEBIT CREDIT 3,577.41 J41 878.09 878.09 Nov. 30, 20-- J41 878.09 1,756.18 Dec. 31, 20-- 23 J41 898.05 2,654.23 23 J42 898.05 3,552.28 6 J42 876.09 4,428.37 6 J42 876.09 5,304.46 13 J43 128.92 5,433.38 13 J43 16 J43 20 J44 783.70 2,793.72 20 J44 783.69 3,577.41 4 J44 894.73 4,472.14 4 J45 894.73 5,366.87 14 J45 88.36 5,455.23 14 J45 15 J46 18 J46 2,999.87 4,966.05 18 J46 2,999.86 7,965.91 15 J47 88.36 3,577.41 7,965.91 5,562.30 2,010.02 5,543.59 1,966.18 0.00 Balance 3,552.28 9 128.92 Credit Balance Oct. 31, 20-- 9 3,552.28 Debit ACCOUNT: FICA TAXES PAYABLE - HI POST. DATE Oct., 20-- Nov., 20-- Dec.,20-- Jan., 20-- ITEM REF. BALANCE DEBIT CREDIT DEBIT CREDIT Credit Balance Balance Oct. 31, 20-- 830.80 9 J41 205.37 205.37 Nov. 30, 20-- 836.67 J41 205.36 410.73 Dec. 31, 20-- 1,907.63 23 J41 210.04 620.77 23 J42 210.03 830.80 6 J42 204.90 1,035.70 6 J42 204.89 1,240.59 13 J43 30.15 1,270.74 13 J43 30.15 1,300.89 16 J43 20 J44 183.30 653.39 20 J44 183.28 836.67 4 J44 209.27 1,045.94 4 J45 209.25 1,255.19 14 J45 20.66 1,275.85 14 J45 20.66 1,296.51 15 J46 18 J46 723.90 1,183.74 18 J46 723.89 1,907.63 15 J47 830.80 470.09 836.67 459.84 1,907.63 0.00 FUTA TAXES PAYABLE ITEM Check-points ACCOUNT NO. 21 POST. DATE REF. BALANCE DEBIT CREDIT DEBIT CREDIT Debit Credit Balance Balance Oct. 31, 20-- 33.12 9 J41 26.24 26.24 Nov. 30, 20-- 36.08 Dec. 31, 20-- 60.78 23 J42 6.88 33.12 Nov., 20-- 6 J42 2.96 36.08 Dec.,20-- 4 J45 8.64 44.72 18 J46 16.06 60.78 1 J47 Feb., 20-- Debit 9 ACCOUNT: Oct., 20-- Check-points ACCOUNT NO. 20.2 60.78 0.00 ACCOUNT: SUTA TAXES PAYABLE - EMPLOYER POST. DATE Oct., 20-- Nov., 20-- Dec.,20-- Feb., 20-- ITEM REF. BALANCE DEBIT CREDIT Jan., 20-- Balance Oct. 31, 20-- 236.60 J41 121.80 121.80 Nov. 30, 20-- 287.70 J42 114.80 236.60 Dec. 31, 20-- 405.92 6 J42 32.20 268.80 20 J44 18.90 287.70 4 J45 47.95 335.65 18 J46 70.27 405.92 1 J47 405.92 0.00 EMPLOYEES FIT PAYABLE ITEM Check-points ACCOUNT NO. 24 POST. Dec.,20-- CREDIT Credit Balance 9 DATE Nov., 20-- DEBIT Debit 23 ACCOUNT: Oct., 20-- Check-points ACCOUNT NO. 22 REF. BALANCE DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 9 J41 1,090.00 1,090.00 Nov. 30, 20-- 23 J41 1,135.00 2,225.00 Dec. 31, 20-- 6 J42 1,242.00 3,467.00 13 J43 367.00 3,834.00 16 J43 20 J44 820.00 2,429.00 4 J44 1,029.00 3,458.00 14 J46 18 J46 15 J47 2,225.00 1,609.00 2,429.00 1,029.00 12,759.38 13,788.38 13,788.38 0.00 Debit Credit Balance Balance ACCOUNT: EMPLOYEES SIT PAYABLE POST. DATE Oct., 20-- Nov., 20-- Dec.,20-- Jan., 20-- ITEM Check-points ACCOUNT NO. 25 REF. 9 J41 20 J41 23 J41 4 J42 6 J42 13 J43 18 J43 20 J44 4 J44 4 J44 18 J46 18 J46 6 J47 BALANCE DEBIT CREDIT DEBIT 434.82 CREDIT Debit Credit Balance Balance Oct. 31, 20-- 444.70 434.82 Nov. 30, 20-- 388.08 0.00 Dec. 31, 20-- 1,532.66 434.82 444.70 444.70 433.83 433.83 63.84 497.67 444.70 0.00 497.67 0.00 388.08 388.08 443.06 443.06 388.08 0.00 443.06 0.00 1,532.66 1,532.66 1,532.66 0.00 Check-points ACCOUNT: EMPLOYEES SUTA PAYABLE ACCOUNT NO. 25.1 POST. DATE Oct., 20-- Nov., 20-- Dec.,20-- Feb., 20-- ITEM REF. BALANCE DEBIT CREDIT DEBIT Oct. 31, 20-CREDIT 9 J41 12.77 12.77 23 J41 13.06 25.83 38.58 6 J42 12.75 13 J43 1.87 40.45 20 J44 11.41 51.86 64.86 4 J44 13.00 14 J45 1.28 66.14 18 J46 44.95 111.09 1 J47 111.09 0.00 Nov. 30, 20-Dec. 31, 20-- Debit Credit Balance Balance Check-points ACCOUNT: EMPLOYEES CIT PAYABLE ACCOUNT NO. 26 POST. DATE Oct., 20-- Nov., 20-- Dec.,20-- Jan., 20-- ITEM REF. BALANCE DEBIT CREDIT DEBIT CREDIT 9 J41 632.01 632.01 23 J41 646.38 1,278.39 6 J42 630.57 1,908.96 13 J43 92.79 2,001.75 16 J43 20 J43 564.07 1,287.43 4 J44 643.99 1,931.42 15 J46 18 J46 2,227.82 2,871.81 15 J47 1,278.39 Debit Credit Balance Balance Oct. 31, 20-- 1,278.39 Nov. 30, 20-- 1,287.43 Dec. 31, 20-- 2,871.81 723.36 1,287.43 643.99 2,871.81 0.00 Check-points ACCOUNT: GROUP INSURANCE PREMIUMS COLLECTED ACCOUNT NO. 27 POST. DATE ITEM REF. Oct., 20-- 23 J41 Nov., 20-- 13 20 Dec., 20-- BALANCE DEBIT CREDIT DEBIT CREDIT 165.90 165.90 J43 14.40 180.30 J44 151.50 331.80 14 J45 8.70 340.50 18 J46 18 J46 167.70 499.50 8.70 331.80 Debit Credit Balance Balance Oct. 31, 20-- 165.90 Nov. 30, 20-- 331.80 Dec. 31, 20-- 499.50 ACCOUNT: UNION DUES PAYABLE POST. DATE Oct., 20-- Nov., 20-- Dec.,20-- Jan., 20-- ITEM REF. BALANCE DEBIT CREDIT CREDIT Credit Balance Balance Oct. 31, 20-- 32.00 9 J41 16.00 16.00 Nov. 30, 20-- 32.00 J41 16.00 32.00 Dec. 31, 20-- 34.00 6 J42 32.00 0.00 6 J42 16.00 16.00 20 J44 16.00 32.00 4 J44 16.00 48.00 9 J45 18 J46 8 J47 32.00 16.00 18.00 0.00 Check-points ACCOUNT NO. 29 POST. ITEM 34.00 34.00 SIMPLE CONTRIBUTIONS PAYABLE DATE Dec.,20-- DEBIT Debit 23 ACCOUNT: Nov., 20-- Check-points ACCOUNT NO. 28 REF. BALANCE DEBIT CREDIT DEBIT CREDIT Debit Credit Balance Balance Oct. 31, 20-- 0.00 20 J44 1,650.00 1,650.00 Nov. 30, 20-- 1,650.00 4 J44 1,650.00 3,300.00 Dec. 31, 20-- 8,250.00 18 J44 4,950.00 8,250.00 ACCOUNT: ADMINISTRATIVE SALARIES POST. DATE Oct., 20-- ITEM REF. BALANCE DEBIT CREDIT a 1 Balance DEBIT 47,307.65 42,692.27 Nov. 30, 20-- 51,923.03 44,999.96 Dec. 31, 20-- 91,538.41 23 J41 2,307.69 47,307.65 6 J42 2,307.69 49,615.34 J44 2,307.69 51,923.03 4 J44 2,307.69 54,230.72 18 J46 37,307.69 91,538.41 ACCOUNT: OFFICE SALARIES ITEM 1 Balance Check-points ACCOUNT NO. 52 POST. DATE Dec.,20-- Balance 2,307.69 20 Nov., 20-- Oct. 31, 20-- Credit Balance J41 Nov., 20-- Oct., 20-- CREDIT Debit 9 Nov., 20-- Dec.,20-- Check-points ACCOUNT NO. 51 REF. BALANCE DEBIT a CREDIT DEBIT CREDIT Debit Credit Balance Balance Oct. 31, 20-- 35,056.16 28,350.00 Nov. 30, 20-- 42,569.21 Dec. 31, 20-- 50,017.62 9 J41 3,353.08 31,703.08 23 J41 3,353.08 35,056.16 6 J42 3,320.79 38,376.95 13 J43 2,079.32 40,456.27 20 J44 2,112.94 42,569.21 4 J44 3,330.00 45,899.21 14 J45 1,425.16 47,324.37 18 J46 2,693.25 50,017.62 ACCOUNT: SALES SALARIES POST. DATE Oct., 20-- Nov., 20-- Dec.,20-- ITEM REF. BALANCE DEBIT CREDIT a 1 Balance Oct. 31, 20-- Balance 35,725.00 28,525.00 Nov. 30, 20-- 42,925.00 3,600.00 32,125.00 Dec. 31, 20-- 50,932.70 23 J41 3,600.00 35,725.00 39,325.00 6 J42 3,600.00 20 J44 3,600.00 42,925.00 4 J44 3,600.00 46,525.00 18 J46 4,407.70 50,932.70 PLANT WAGES ITEM 1 Balance Check-points ACCOUNT NO. 54 POST. Dec.,20-- CREDIT Credit Balance J41 DATE Nov., 20-- DEBIT Debit 9 ACCOUNT: Oct., 20-- Check-points ACCOUNT NO. 53 REF. BALANCE DEBIT a CREDIT DEBIT CREDIT Debit Credit Balance Balance Oct. 31, 20-- 52,783.22 42,657.30 Nov. 30, 20-- 62,304.82 Dec. 31, 20-- 73,012.82 9 J41 4,902.00 47,559.30 23 J41 5,223.92 52,783.22 6 J42 4,902.00 57,685.22 20 J44 4,619.60 62,304.82 4 J44 5,193.40 67,498.22 18 J46 5,514.60 73,012.82 ACCOUNT: PAYROLL TAXES POST. DATE Oct., 20-- Nov., 20-- Dec.,20-- ITEM 1 Balance Check-points ACCOUNT NO. 56 REF. BALANCE DEBIT a CREDIT DEBIT CREDIT 18,628.54 13,906.21 Nov. 30, 20-- 1,231.49 15,137.70 Dec. 31, 20-- 23 J42 1,229.76 16,367.46 J42 1,116.14 17,483.60 J43 159.07 17,642.67 20 J44 985.87 18,628.54 4 J45 1,160.57 19,789.11 14 J45 109.02 19,898.13 18 J46 3,810.08 23,708.21 Balance 16,367.46 J41 6 Credit Balance Oct. 31, 20-- 9 13 Debit GLO-BRITE PAINT COMPANY 1 2 3 4 The total Payroll tax expense incurred by the employer on salaries and wages paid during the quarter ended December 31 was $23,708.21 The total payroll tax expense incurred by the employer on the total earnings of Joseph T. O'Neill during the fourth quarter was $3,641.36 The amount of the group insurance premiums collected from employees during the quarter ended December 31 was $499.50 O'Neill has decided to give all current employees (excluding himself) a bonus payment during January equal to 5% of their total gross pay for last year. Determine the total of this bonus payment. $7,341.44 5 Dec., 31 Administrative Salaries Office Salaries Sales Salaries Plant Wages Salaries and Wages Payable 6 Dec., 31 Vacation Benefits Expense Vacation Benefits Payable Debit 3,230.78 5,570.78 5,040.00 6,862.80 Credit 20,704.36 15,067.40 15,067.40 PAYROLL REGISTER NAME Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Ryan, N. Sokowski, T. (Student) Woods, B. Young, P. Zimmerman, R. TOTALS Regular Earnings Rate Per Hour Hrs. Amount Weekly 112 17.65 1,976.80 112 1,125.00 112 480.00 112 675.00 112 1,153.85 112 18.00 2,016.00 112 1,025.00 112 270.00 112 600.00 112 403.85 80 330.00 Partial 900.00 384.00 540.00 923.08 820.00 216.00 480.00 323.08 Admin. 80.00 3.00 2.00 1.00 4.00 80.00 2.00 2.00 0.00 0.00 0.00 17.65 1,125.00 480.00 675.00 1,153.85 18.00 1,025.00 270.00 600.00 403.85 330.00 1,412.00 3,375.00 960.00 675.00 4,615.40 1,440.00 2,050.00 540.00 0.00 0.00 0.00 15,067.40 Office Sales Plant 1,976.80 3,150.00 1,344.00 1,890.00 3,230.78 2,016.00 2,870.00 3,230.78 December Bonno, A. Ferguson, J. Ford, C. Mann, D. O'Neill, J. Ryan, N. Sokowski, T. (Student) Woods, B. Young, P. Zimmerman, R. TOTALS Labor Cost Distribution Total Earnings 1,976.80 3,150.00 1,344.00 1,890.00 3,230.78 2,016.00 2,870.00 756.00 1,680.00 1,130.78 660.00 756.00 1,680.00 1,130.78 660.00 5,570.78 5,040.00 6,862.80 Form 940 for 2015: Employer's Annual Federal Unemployment (FUTA) Tax Return Department of the Treasury Internal Revenue Service Employer identification number (EIN) 850113 OMB No. 1545-0028 Type of Return (Check all that apply.) Name (not your trade name) a. Amended Trade name (if any) b. Successor employer Address c. No payments to employees in 2015 d. Final: Business closed or stopped paying wages Number Street Suite or room number Instructions and prior-year forms are available at www.irs.gov/form940. City ZIP code State Foreign country name Foreign postal code Foreign province/county Read the separate instructions before you complete this form. Please type or print within the boxes. Part 1: Tell us about your return. If any line does NOT apply, leave it blank. See instructions before completing Part 1. 1a 1b If you had to pay state unemployment tax in one state only, enter the state abbreviation . 1a If you had to pay state unemployment tax in more than one state, you are a multi-state employer . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b 2 If you paid wages in a state that is subject to CREDIT REDUCTION . Part 2: Total payments to all employees . . . . . . . 4 Payments exempt from FUTA tax . . . . . . . . . . . . . . . . Check here. Complete Schedule A (Form 940). 2 7 Total taxable FUTA wages (line 3 - line 6 = line 7) (see instructions) 8 FUTA tax before adjustments (line 7 x .006 = line 8) . . . . . . . . . . . . . . . . . 4e . 3 Other . Subtotal (line 4 + line 5 = line 6) . . . Retirement/Pension Dependent care 6 . . 4 Check all that apply: 4a Fringe benefits 4c 4b Group-term life insurance 4d Total of payments made to each employee in excess of $7,000 . . . . . . . . . . . . . . . . 5 Part 3: . Determine your FUTA tax before adjustments. If any line does NOT apply, leave it blank. 3 5 . . . . . . . . . . . . . 6 . . . . . . . . 7 . . . . . . . . 8 10 11 If credit reduction applies, enter the total from Schedule A (Form 940) Part 4: . . . . . . . . . . 11 Determine your FUTA tax and balance due or overpayment. If any line does NOT apply, leave it blank. 12 Total FUTA tax after adjustments (lines 8 + 9 + 10 + 11 = line 12) . . . 12 13 FUTA tax deposited for the year, including any overpayment applied from a prior year . 13 14 Balance due (If line 12 is more than line 13, enter the excess on line 14.) If line 14 is more than $500, you must deposit your tax. If line 14 is $500 or less, you may pay with this return. (see instructions) . . 14 15 . . . Determine your adjustments. If any line does NOT apply, leave it blank. If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax, multiply line 7 by .054 (line 7 .054 = line 9). Go to line 12 . . . . . . . . . . . 9 If SOME of the taxable FUTA wages you paid were excluded from state unemployment tax, OR you paid ANY state unemployment tax late (after the due date for filing Form 940), complete the worksheet in the instructions. Enter the amount from line 7 of the worksheet . . 10 9 Check here. Complete Schedule A (Form 940). . . . . . . . . . . . Overpayment (If line 13 is more than line 12, enter the excess on line 15 and check a box below.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 You MUST complete both pages of this form and SIGN it. Check one: Apply to next return. . . . . Send a refund. Next For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940-V, Payment Voucher. Cat. No. 11234O Form 940 (2015) 850212 Employer identification number (EIN) Name (not your trade name) Part 5: Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6. 16 Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for a quarter, leave the line blank. 17 16a 1st quarter (January 1 - March 31) . . . . . . . . . 16a 16b 2nd quarter (April 1 - June 30) . . . . . . . . . . 16b 16c 3rd quarter (July 1 - September 30) . . . . . . . . 16c 16d 4th quarter (October 1 - December 31) . . . . . . . 16d . . . . . Total tax liability for the year (lines 16a + 16b + 16c + 16d = line 17) 17 Part 6: Total must equal line 12. May we speak with your third-party designee? Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details. Yes. Designee's name and phone number Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS No. Part 7: Sign here. You MUST complete both pages of this form and SIGN it. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete, and that no part of any payment made to a state unemployment fund claimed as a credit was, or is to be, deducted from the payments made to employees. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Print your name here Sign your name here Date Print your title here / Best daytime phone / Paid Preparer Use Only Check if you are self-employed Preparer's name PTIN Preparer's signature Date Firm's name (or yours if self-employed) EIN Address Phone City Page 2 State / . / ZIP code Form 940 (2015) Form 940-V, Payment Voucher Specific Instructions Complete Form 940-V if you are making a payment with Form 940. We will use the completed voucher to credit your payment more promptly and accurately, and to improve our service to you. Making Payments With Form 940 To avoid a penalty, make your payment with your 2015 Form 940 only if your FUTA tax for the fourth quarter (plus any undeposited amounts from earlier quarters) is $500 or less. If your total FUTA tax after adjustments (Form 940, line 12) is more than $500, you must make deposits by electronic funds transfer. See When Must You Deposit Your FUTA Tax? in the Instructions for Form 940. Also see sections 11 and 14 of Pub. 15 for more information about deposits. Use Form 940-V when making any payment with Form 940. However, if you pay an amount with Form 940 that should have been deposited, you CAUTION may be subject to a penalty. See Deposit Penalties in section 11 of Pub. 15. ! Form Box 1Employer Identification Number (EIN). If you don't have an EIN, you may apply for one online. Go to IRS.gov and type \"EIN\" in the search box. You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If you haven't received your EIN by the due date of Form 940, write \"Applied For\" and the date you applied in this entry space. Box 2Amount paid. Enter the amount paid with Form 940. Box 3Name and address. Enter your name and address as shown on Form 940. Enclose your check or money order made payable to \"United States Treasury.\" Be sure to enter your EIN, \"Form 940,\" and \"2015\" on your check or money order. Don't send cash. Don't staple Form 940-V or your payment to Form 940 (or to each other). Detach Form 940-V and send it with your payment and Form 940 to the address provided in the Instructions for Form 940. Note: You must also complete the entity information above Part 1 on Form 940. Detach Here and Mail With Your Payment and Form 940. 940-V Department of the Treasury Internal Revenue Service 1 Enter your employer identification number (EIN). Payment Voucher Don't 2 OMB No. 1545-0028 2015 staple or attach this voucher to your payment. Enter the amount of your payment. Purpose of Form Dollars Cents Make your check or money order payable to \"United States Treasury\" 3 Enter your business name (individual name if sole proprietor). Enter your address. Enter your city, state, and ZIP code or your city, foreign country name, foreign province/county, and foreign postal code. Form 940 (2015) Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to figure and collect the right amount of tax. Chapter 23, Federal Unemployment Tax Act, of Subtitle C, Employment Taxes, of the Internal Revenue Code imposes a tax on employers with respect to employees. This form is used to determine the amount of the tax that you owe. Section 6011 requires you to provide the requested information if you are liable for FUTA tax under section 3301. Section 6109 requires you to provide your identification number. If you fail to provide this information in a timely manner or provide a false or fraudulent form, you may be subject to penalties. You aren't required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books and records relating to a form or instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions to administer their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal non-tax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping . . . . . . . . . . 9 hr., 40 min. Learning about the law or the form . . 1 hr., 23 min. Preparing, copying, assembling, and sending the form to the IRS . . . . . . . 40 min. If you have comments concerning the accuracy of these time estimates or suggestions for making Form 940 simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/formspubs. Click on More Information and then click on Give us feedback. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Avenue, NW, IR-6526, Washington, DC 20224. Don't send Form 940 to this address. Instead, see Where Do You File? in the Instructions for Form 940. 941 for 2015: Form (Rev. January 2015) Employer's QUARTERLY Federal Tax Return 950114 OMB No. 1545-0029 Department of the Treasury Internal Revenue Service Report for this Quarter of 2015 Employer identification number (EIN) (Check one.) 1: January, February, March Name (not your trade name) 2: April, May, June Trade name (if any) 3: July, August, September 4: October, November, December Address Number Street Suite or room number City State Foreign country name Instructions and prior year forms are available at www.irs.gov/form941. ZIP code Foreign postal code Foreign province/county Read the separate instructions before you complete Form 941. Type or print within the boxes. Part 1: 1 Answer these questions for this quarter. Number of employees who received wages, tips, or other compensation for the pay period including: Mar. 12 (Quarter 1), June 12 (Quarter 2), Sept. 12 (Quarter 3), or Dec. 12 (Quarter 4) 1 2 Wages, tips, and other compensation . . . . . . 2 3 Federal income tax withheld from wages, tips, and other compensation . . . . . . 3 4 If no wages, tips, and other compensation are subject to social security or Medicare tax . . . . . Column 1 . . . . . . Column 2 . . . . 5a Taxable social security wages . . 5b Taxable social security tips . . . 5c Taxable Medicare wages & tips . . 5d Taxable wages & tips subject to Additional Medicare Tax withholding 5e Add Column 2 from lines 5a, 5b, 5c, and 5d 5f Section 3121(q) Notice and DemandTax due on unreported tips (see instructions) 6 Total taxes before adjustments. Add lines 3, 5e, and 5f . . . . . . . . . 7 Current quarter's adjustment for fractions of cents . . . . . . . . . 8 Current quarter's adjustment for sick pay . . . . . . . . 9 Current quarter's adjustments for tips and group-term life insurance . . . . . . . . .124 = .124 = .029 = .009 = . . . . . . . . Check and go to line 6. . . . . . . . . 5f . . . 6 . . . . 7 . . . . . 8 . . . . . . 9 . . . . . . . . . . . . 5e . . . . 10 Total taxes after adjustments. Combine lines 6 through 9 . 10 11 Total deposits for this quarter, including overpayment applied from a prior quarter and overpayments applied from Form 941-X, 941-X (PR), 944-X, 944-X (PR), or 944-X (SP) filed in the current quarter . . . . . . . . . . . . . . . . . . . . . . . 11 12 Balance due. If line 10 is more than line 11, enter the difference and see instructions 12 13 Overpayment. If line 11 is more than line 10, enter the difference . . . . . . . . Check one: . . Apply to next return. Next You MUST complete both pages of Form 941 and SIGN it. For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher. Send a refund. Cat. No. 17001Z Form 941 (Rev. 1-2015) 950214 Name (not your trade name) Part 2: Employer identification number (EIN) Tell us about your deposit schedule and tax liability for this quarter. If you are unsure about whether you are a monthly schedule depositor or a semiweekly schedule depositor, see Pub. 15 (Circular E), section 11. 14 Check one: Line 10 on this return is less than $2,500 or line 10 on the return for the prior quarter was less than $2,500, and you did not incur a $100,000 next-day deposit obligation during the current quarter. If line 10 for the prior quarter was less than $2,500 but line 10 on this return is $100,000 or more, you must provide a record of your federal tax liability. If you are a monthly schedule depositor, complete the deposit schedule below; if you are a semiweekly schedule depositor, attach Schedule B (Form 941). Go to Part 3. You were a monthly schedule depositor for the entire quarter. Enter your tax liability for each month and total liability for the quarter, then go to Part 3. Tax liability: . . . . Month 1 Month 2 Month 3 Total liability for quarter Total must equal line 10. You were a semiweekly schedule depositor for any part of this quarter. Complete Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941. Part 3: Tell us about your business. If a question does NOT apply to your business, leave it blank. 15 If your business has closed or you stopped paying wages . . . . Check here, and 16 If you are a seasonal employer and you do not have to file a return for every quarter of the year . . Check here. enter the final date you paid wages Part 4: / / . . . . . . . . . . . . May we speak with your third-party designee? Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details. Yes. Designee's name and phone number Select a 5-digit Personal Identification Number (PIN) to use when talking to the IRS. No. Part 5: Sign here. You MUST complete both pages of Form 941 and SIGN it. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Print your name here Sign your name here Date Print your title here / / Best daytime phone Paid Preparer Use Only Check if you are self-employed Preparer's name Date Firm's name (or yours if self-employed) . EIN Address . PTIN Preparer's signature . Phone City Page 2 State / / ZIP code Form 941 (Rev. 1-2015) Form 941-V, Payment Voucher Purpose of Form Specific Instructions Complete Form 941-V, Payment Voucher, if you are making a payment with Form 941, Employer's QUARTERLY Federal Tax Return. We will use the completed voucher to credit your payment more promptly and accurately, and to improve our service to you. Box 1Employer identification number (EIN). If you do not have an EIN, you may apply for one online. Go to IRS.gov and type \"EIN\" in the search box. You may also apply for an EIN by faxing or mailing Form SS-4, Application for Employer Identification Number, to the IRS. If you have not received your EIN by the due date of Form 941, write \"Applied For\" and the date you applied in this entry space. Box 2Amount paid. Enter the amount paid with Form 941. Box 3Tax period. Darken the circle identifying the quarter for which the payment is made. Darken only one circle. Box 4Name and address. Enter your name and address as shown on Form 941. Enclose your check or money order made payable to the "United States Treasury." Be sure to enter your EIN, "Form 941," and the tax period on your check or money order. Do not send cash. Do not staple Form 941-V or your payment to Form 941 (or to each other). Detach Form 941-V and send it with your payment and Form 941 to the address in the Instructions for Form 941. Note. You must also complete the entity information above Part 1 on Form 941. To avoid a penalty, make your payment with Form 941 only if: Your total taxes after adjustments for either the current quarter or the preceding quarter (Form 941, line 10) are less than $2,500, you did not incur a $100,000 next-day deposit obligation during the current quarter, and you are paying in full with a timely filed return, or You are a monthly schedule depositor making a payment in accordance with the Accuracy of Deposits Rule. See section 11 of Pub. 15 (Circular E), Employer's Tax Guide, for details. In this case, the amount of your payment may be $2,500 or more. Otherwise, you must make deposits by electronic funds transfer. See section 11 of Pub. 15 (Circular E) for deposit instructions. Do not use Form 941-V to make federal tax deposits. Caution. Use Form 941-V when making any payment with Form 941. However, if you pay an amount with Form 941 that should have been deposited, you may be subject to a penalty. See Deposit Penalties in section 11 of Pub. 15 (Circular E). Form Detach Here and Mail With Your Payment and Form 941. 941-V Payment