Kay's Agency has the following payroll information for the week ended December 14. State income tax is computed as 20 percent of federal income tax.

NAME	BEGINNING CUMULATIVE EARNINGS	TOTAL EARNINGS	DEDUCTIONS
			FEDERAL INCOME TAX	STATE INCOME TAX
Arivilo, R.	10,624.00	469.00	8.00	1.60
Baca, T.	38,815.00	972.00	81.00	16.20
Eubanks, E.	115,358.00	2,785.00	505.28	101.06
Ling, D.	6,756.00	381.00	1.00	0.20
Metcalf, S.	31,673.00	695.00	41.00	8.20
Quinn, D.	48,903.00	1,029.00	93.00	18.60

Assumed tax rates are as follows:

1. FICA: Social Security, (employer) 6.2 percent (0.062) and (employee) 6.2 percent (0.062) on the first $118,500 for each employee, and Medicare, 1.45 percent (0.0145) on all earnings for each employee.
2. State unemployment tax, 5.4 percent (0.054) on the first $7,000 for each employee.
3. Federal unemployment tax, 0.6 percent (0.006) on the first $7,000 for each employee.

Required:

1. Complete the payroll register. Payroll checks begin with Ck. No. 5923 in the payroll register. If required, round your intermediate calculations and final answers to the nearest cent and use the rounded answers in subsequent computations. If an amount is zero, enter "0".

PAYROLL REGISTER FOR WEEK ENDED December 14, 20--

NAME

BEGINNING CUMULATIVE EARNINGS

TOTAL EARNINGS

ENDING CUMULATIVE EARNINGS

TAXABLE EARNINGS

DEDUCTIONS

PAYMENTS

SALARY EXPENSE DEBIT

UNEMPLOYMENT

SOCIAL SECURITY

MEDICARE

FEDERAL INCOME TAX

STATE INCOME TAX

SOCIAL SECURITY TAX

MEDICARE TAX

TOTAL

NET AMOUNT

CK. NO.

Arivilo, R.

Baca, T.

Eubanks, E.

Ling, D.

Metcalf, S.

Quinn, D.

2. Prepare a general journal entry to record the payroll as of December 14. The company's general ledger contains a Salary Expense account and a Salaries Payable account. If an amount box does not require an entry, leave it blank. If required, round your intermediate calculations and final answers to the nearest cent and use the rounded answers in subsequent computations.

GENERAL JOURNAL					PAGE
DATE	DESCRIPTION		POST. REF.	DEBIT	CREDIT
20--
Dec. 14	Salaries Expense
	Employees' Federal Income Tax Payable
	FICA Social Security Tax Payable
	FICA Medicare Tax Payable
	Employees' State Income Tax Payable
	Salaries Payable
	Payroll register for week ended December 14.

3. Prepare a general journal entry to record the payroll taxes as of December 14. If an amount box does not require an entry, leave it blank. Round your intermediate calculations and final answers to the nearest cent and use the rounded answers in subsequent computations.

GENERAL JOURNAL					PAGE
DATE	DESCRIPTION		POST. REF.	DEBIT	CREDIT
20--
Dec. 14	Payroll Tax Expense
	FICA Social Security Tax Payable
	FICA Medicare Tax Payable
	State Unemployment Tax Payable
	Federal Unemployment Tax Payable
	To record employer's share of FICA taxes and employer's state and federal unemployment taxes.