Increased employee pay rates effective for the December $16$ th$-31$st semimonthly pay period. There were no changes in filing status or withholding allowances.

$\backslash$table$[[,$New Pay Rate$],[$Ray Kramer,$$3,650$ semimonthly$],[$Jim Adams,$$21\mathrm{.}80$ per hour$],[$Nancy Ford,$$18\mathrm{.}30$ per hour$]]$

No accounting entries are necessary, but you must update the pay rate history information in the Employee Earnings Subsidiary Ledger.