Mann Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2017, are presented below.

Employee

Hours Worked

Hourly Rate

Federal Income Tax Withholdings

United Fund

Ben Abel

40 $15.00 $? $5.00

Rita Hager

42 16.00 ? 5.00

Jack Never

44 13.00 60.00 8.00

Sue Perez

46 13.00 61.00 5.00

Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%.

Prepare a payroll register for the weekly payroll. (Round answers to 2 decimal places, e.g. 15.25.)

MANN HARDWARE

Payroll Register

For the Week Ending March 15, 2017

Earnings

Deductions

Employee

Hours

Regular

Overtime

Gross Pay

FICA

Federal Income Tax

State Income Tax

United Fund

Total

Net Pay

Salaries and Wages Expense

Ben Abel

40

$

$

$

$

$

$

$

$

$

$

Rita Hager

42

Jack Never

44

Sue Perez

46

Totals

$

$

$

$

$

$

$

$

$

$

SHOW LIST OF ACCOUNTS

Journalize the payroll on March 15, 2017, and the accrual of employer payroll taxes. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

Mar. 15

(To record payroll)

Mar. 15

(To record accrual of payroll taxes.)

SHOW LIST OF ACCOUNTS

Journalize the payment of the payroll on March 16, 2017. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

Mar. 16

SHOW LIST OF ACCOUNTS

Journalize the deposit in a Federal Reserve bank on March 31, 2017, of the FICA and federal income taxes payable to the government. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

Mar. 31

SHOW LIST OF ACCOUNTS