Lee Werner is general manager of United Salons. During 2018, Werner worked for the company all year at a $14,200 monthly salary. He also earned a year-end bonus equal to 10% of his annual salary.

Werner's federal income tax withheld during 2018 was $1,420 per month, plus $1,704

on his bonus check. State income tax withheld came to $160 per month, plus $50 on the bonus. FICA tax was withheld on the annual earnings.

Werner authorized the following payroll deductions: Charity Fund contribution of 1% of total earnings and life insurance of $20 per month.

United incurred payroll tax expense on Werner for FICA tax. The company also paid state unemployment tax and federal unemployment tax.

For all payroll calculations, use the following tax rates and round amounts to the nearest cent:

Employee:	OASDI: 6.2% on first $118,500 earned; Medicare: 1.45% up to $200,000, 2.35% on earnings above $200,000.
Employer:	OASDI: 6.2% on first $118,500 earned; Medicare: 1.45% on all earnings; FUTA: 0.6% on first $7,000 earned; SUTA: 5.4% on first $7,000 earned

1.	Compute Werner's gross pay, payroll deductions, and net pay for the full year 2018. Round all amounts to the nearest dollar.
2.	Compute United's total 2018 payroll tax expense for Werner.
3.	Make the journal entry to record United's expense for Werner's total earnings for the year, his payroll deductions, and net pay. Debit Salaries Expense and Bonus Expense as appropriate. Credit liability accounts for the payroll deductions and Cash for net pay. An explanation is not required.
4.	Make the journal entry to record the accrual of United's payroll tax expense for Werner's total earnings.
5.	Make the journal entry for the payment of the payroll withholdings and taxes.

Round all amounts to the nearest dollar.