Justin worked 44 hours this week. The normal/regular working week is 40 hours. He earns $30 per hour and is paid double time for excess hours worked. His deductions are: Social Security, 2% of gross earnings; Medicare, 1.5% of gross earnings; and, he also contributes $10 to the Football Federation Club.

a. Calculate his gross pay. Please show your calculations.

b. Calculate his net pay. Please show your calculations.

c. Assuming he is the only employee of the business, journalize the payroll.