Payroll Journal Entry Regular earnings Overtime earnings Deductions: 1 2 3 4 Journalize the above data taken from the payroll register of CopyMasters as of April 15, 20. Page: 5 6 7 Federal income tax Social Security tax Medicare tax 8 9 Pension plan Health insurance premiums United Way contributions DATE 20-- Apr. 15 $ 5,715.00 790.00 Check My Work 625.00 403.31 94.32 80.00 270.00 ACCOUNT TITLE 100.00 Payroll for week ended April 15 DOC. POST. NO. REF. DEBIT CREDIT 000 000 1 335 N 2 4 6 7 8 9

Payroll Journal Entry Regular earnings $ 5,715.00 Overtime earnings 790.00 Deductions: Federal income tax 625.00 Social Security tax 403.31 Medicare tax 94.32 Pension plan 80.00 Health insurance premiums 270.00 United Way contributions 100.00 Journalize the above data taken from the payroll register of CopyMasters as of April 15, 20- Page: DATE ACCOUNT TITLE DOC. POST. NO. REF. DEBIT CREDIT 20-- 1 Apr. 15 2 3456 7 8 Payroll for week ended April 15 Check My Work 1 234 S 6 7 68