No 20 Increased employee pay rates, and employees changed their federal income tax withholding amounts, both effective December 16. There were no changes in filing status or withholding allowances. New Federal Income Tax New Pay Rate Withholding Amt. Ray Kramer $3,750.00 semimonthly $423.00 Jim Adams $23.00 per hour $245.00 Nancy Ford $17.80 per hour $70.00 No accounting entries are necessary, but you must update the pay rate history information in the Employee Earnings Subsidiary Ledger. I need help to record this transaction for the Sua project if you could help i would apericate