part 1

(a)

MARISSA'S SUSHI

Payroll Register

1.

For the Week Ending January 31

Earnings

Employee

Total Hours

Regular

Overtime

Gross Pay

1

M. Hindi

2

3

E. Benson

4

5

K. Estes

6

7

Totals

part 2.

(a) Continued

MARISSA'S SUSHI

Payroll Register (continued)

For the Week Ending January 31

FICA

Federal Income

Health

Net

Employee

Taxes

Taxes

Insurance

Total

Pay

1

M. Hindi

2

3

E. Benson

4

5

K. Estes

6

7

Totals

part 3

	#11-5
1	Date	Account Titles			Debit	Credit
2	Jan. 31
3
4
5
6
7
8	Jan. 31
9
10
11
12
13
14
15
16
17
18
19
20

11-5 Marissa's Sushi has the following data for the weekly payroll ending January 31: Federal Hours Hourly Income Tax Health M T W T F S Employee Rate Withholding Insurance $34 $11 $10 M. Hindi 10 E. Benson 13 37 K. Estes 10 14 Employees are paid 1% times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 8 percent on the first $87,900 of gross earnings. Marissa's Sushi is sub ject to 5.4 percent state unemployment taxes on the first $9,800 and 0.8 percent federal unem- ployment taxes on the first $7,000 of gross earnings Instructions (a) Prepare the payroll register for the weekly payroll Gb) Prepare the journal entries to record the payroll and Marissa's payroll tax expense. Prepare payroll register, and record payroll and payroll tax expense. (SO 2, 3)