P11-3B Prepare payroll register and payroll entries.
Otto Drug Store 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 February 15, 2014 are shown below.
	Employee	Hours Worked	Hourly Rate	Federal Income Tax withholdings	United Fund Contributions
	M. Dingler	39	$12.00	$34	$0
	D. Patel	42	12.00	20	10.00
	L. Grimmett	44	10.00	51	5.00
	A. Bly	46	10.00	36	5.00
The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment
taxes,5.4%, and federal unemployment 0.8%.
Instructions
(a) Prepare a payroll register for the weekly payroll.
(b) Journalize the payroll on February 15, 2014, and the accrual of employer payroll taxes.
(c ) Journalize the payment of the payroll on February 16, 2014.
(d) Journalize the remittance to the Federal Reserve bank on February 28, 2014, of the
FICA and federal income taxes payable to the government.
NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" .