Name Hours Worked Pay Rate Federal Income Tax Withheld

Breschi, K 95 $12 per hour $200

Carballo, P n/a $3,000 per month $850

Dangelo, J 180 $14 per hour $625

Gaines, T n/a $4,500 per month $1,100

Goseco, M n/a $10,100 per month $3,575

Skolnick, J 180 $12 per hour $480

Williams, R 172 $9 per hour $140

Wong, O 195 $16 per hour $800

(b) Prepare journal entries for SFCC's payroll and the related payroll expenses.

(b)
	GENERAL JOURNAL
	Date	Accounts		Debit	Credit
	31-Oct
		To record payroll
	31-Oct
		To record employer portion of payroll taxes and benefits