Name	401(k) Participant Participation %	Pay Rate	Payroll Type (Salary or Hourly+ Overtime at 150%)	Hours Worked	Total Pay Including Overtime	401(k)	Taxable Pay	Payroll taxes (7.65%)	Federal Income Tax (20%)	Net Pay
Jane Doe	3%	$2,000.00	Biweekly Salary	80
Pat Beddoe		$10.00	Hourly + Overtime at 150%	80
Matt Frank	2%	$15.00	Hourly + Overtime at 150%	100
Sally McDonald	4%	$14.00	Hourly + Overtime at 150%	90
Cindy McCoy	4%	$12.00	Hourly + Overtime at 150%	80
Martha Moore	2%	$10.00	Hourly + Overtime at 150%	60
Gloria Randall		$2,500.00	Biweekly Salary	80
Fred Richards	3%	$1,500.00	Biweekly Salary	80
Total
The Company has these employees. They are paid every 2 weeks. Hourly employees are paid time and a half (150%) for all hour over 40 per week. One week of the two week pay period should be accrued since employees were last paid 12/25. The employer must match the payroll taxes so that should also be accrued as payroll tax expense (disregard accruing SUTA and FUTA)