ments at C a year on December 31. 3 P13-3 (Payroll Tax Entries) Cedarville Company pays its office employee payroll weekly. Below is a partial list of employees and their payroll data for August. Because August is their vacation period, vacation pay is also listed. Employee Mark Hamill Karen Robbins Brent Kirk Alec Guinness Ken Sprouse Earnings to July 31 $4,200 3,500 2,700 7,400 8,000 Weekly Pay $200 150 110 250 330 Vacation Pay to Be Received in August $300 220 660 Assume that the federal income tax withheld is 10% of wages. Union dues withheld are 2% of wages. Vaca tions are taken the second and third weeks of August by Robbins, Kirk, and Sprouse. The state unemploy ment tax rate is 2.5% and the federal is 0.8%, both on a $7,000 maximum. The FICA rate is 7.65% of employee and employer on a maximum of $106,800 per employee. In addition, a 1.45% rate is charged both employer and employee for an employee's wages in excess of $106,800. Instructions Make the journal entries necessary for each of the four August payrolls. The entries for the payroll and fo the company's liability are made separately. Also make the entry to record the monthly payment of accrue payroll liabilities.

a year on December 31. P13-3 (Payroll Tax Entries) Cedarville Company pays its office employee payroll weekly. Below is partial list of employees and their payroll data for August. Because August is their vacation period, vacation pay is also listed. Assume that the federal income tax withheld is 10% of wages. Union dues withheld are 2% of wages Vica tions are taken the second and third weeks of August by Robbins, Kirk, and Sprouse. The state unemploy ment tax rate is 2.5% and the federal is 0.8%, both on a $7,000 maximum. The FICA rate is 7.65% o employee and employer on a maximum of $106,800 per employee. In addition, a 1.45% rate is charged bod employer and employee for an employee's wages in excess of $106,800. Instructions Make the journal entries necessary for each of the four August payrolls. The entries for the payroll and s the company's liability are made separately. Also make the entry to record the monthly payment of accruen payroll liabilities. a yest on December 31 . D. P13-3 (Payroll Tax Entrien) Cedarville Company pays its office employee payroll weekly, Below is partial list of employes and their payroll data for August. Because August is their vacation period, vacase pay is also listed Asume that the federal incone tax withheld is 10% of wages, Union dues withheld are 22 . of wagn wo bors afe taken the second and third weeks of August by Robbins. Kirk; and Sprouse. The state unemples ment tax rate is 2.5% and the federal is 0.8%, both on a $7,000 maximum. The FICA rate is 7.5% employee and employer on a maximum of $106,800 per employee. In addition, a 1.45% rate is charged employer and employee for an employev's wages in excess of $106,800. Instructions Intruations Make tie joumal entries necosary for each of the four August payrolls. The entries for the payroll and the company's liability are made separately. Also make the entry to record the monthly payment of acore payrodi lisblities