In each of the following cases, calculate the total gross pay for a weekly pay period.

An employee earns a weekly salary of $$1,250$ plus a $3\%$ commission on sales. The employee sold $$7,500$ this week.

An employee earns $$15\mathrm{.}00$ per hour and worked $47$ hours this week.

A salary non$-$exempt employee earns an annual salary of $$64,000.$ The employee worked $50$ hours this week.

A salary non$-$exempt employee earns a monthly salary of $$5,500.$ The employee worked $45$ hours this week.

A salaried exempt employee earns a weekly salary of $$450.$ The employee worked $39$ hours this week.

Use the percentage method to computer the federal income tax withheld for the following employees:

$\backslash$table$[[$Name$,$Marital Status,Salary$],[$Akers$,$ M$.,S,$$$1,075$ weekly$],[$Bostic$,$ A$.,M,$$$970$ biweekly$],[$Carter$,$ E$.,$S$,$$$5,600$ monthly$],[$Dotson$,$ G$.,M,$$$2,090$ semimonthly$],[$Evans$,$ R$.,M,$$$3,220$ monthly$],[$Adkins$,$ G$.,M,$$$1,750$ weekly$],[$Baxter$,$ V$.,$S$,$$$565$ weekly$],[$Collins$,$ H$.,$S$,$$$815$ weekly$],[$Deskins$,$ L$.,$M$,$$$7,070$ monthly$],[$Evans$,$ E$.,M,$$$4,750$ monthly$],[$Foster$,$ C$.,M,$$$990$ semimonthly$],[$Harper$,$ K$.,S,$$$4,010$ semimonthly$],[$Lowe$,$ B$.,M,$$$6,500$ monthly$]]$

The Adams Co$.$ pays their employees monthly on the last day of the month. Use the following information to compute the total FICA tax for the December $30$ payroll for the employees and the employer.

Employee

Smith, J$.$

Jones, $T.$

Annual Salary

$$45,650$

$$29,500$

$\backslash$table$[[$Bass$,$ J$.,$$$33,000$

The Carter Co$.$ has employed the following individuals since the beginning of the year:

Haynes, S$.($Office Worker$)$ $$2,100$ per month

Jones, T$.($Salesperson$)$ $$35,000$ per year

Smith, J$.($Stock Clerk$)$ $$220$ per week

Evans, R$.($Delivery$)$ $$365$ per week

Smith, R$.($Maintenance$)$ $$330$ per week

The Carter Co$.$ is located in a state that requires unemployment contributions by the employer at a rate of $3\mathrm{.}25\%$ on the first $$10,000$ earned by each employee. The Co$.$ is about to pay the ${41}^{st}$ weekly payroll ending October $14,2019.$

Required:

Calculate the amount of FUTA tax?

Calculate the amount of SUTA tax?

Keith Dalton is the owner and sole employee of the Dalton Co$.$ Keith pays himself a salary of $$3,000$ each week. Keith is about to complete the payroll entries for the week ending June $3($his YTD pay is $$75,000).$

Tax Information:

FICA $-$ OASDI

FICA $-$ HI

Federal Income Tax Withheld: $$532$ per pay period.

State Income Tax Withheld: $$22\%$ of Federal Withholding.

FUTA Tax

SUTA Tax: $0\mathrm{.}05\%$ on the first $$14,000.$

Additional Deductions:

$401-$K Plan: $3\%$ per pay period.

Child Support Garnishment: $$200$ per pay period.

Health Insurance Premium: $$170$ per pay period.

Required:

Complete the journal entry to record the payroll.

Complete the journal entry to record the payroll tax.