Payroll Register General Journal Employee Earnings Record Instructions Abgal Trenkamp owns and operates the Trenkamp collection Agency Listed below are the name, number of allowances clamed, marka Bass, humation from me cans on hours worked each day, and the hourly rate of each employee. All hours worked in excess of 40 hours for Monday through Friday ore paid at 15 times the regular rate All weekend hours are paid at doute the regular rate Trenkamp uses a weekly federal income tax withholding table Social Security tax is withheld at the rate of 6.2% for the first $128,400 eamed Medicare tax is withheld at 1 45% and ste income tax at 3.5% Each employee has $12 withheld for health insurance All employees use payroll deduction to the credit union for varying amounts as listed Trenkamp Collection Agency Payroll Information for the Week Ended November 18, 20- Employee No of Marital Name No. Hours Worked Allow Status SSMTWTF Hourly Credit Union Total Earnings Rate Deposit 1/1-11/11 Berting, James 1 3 M 2298 8 9 10 $12 $14960 $24,525 Merz, Linda 2 4 M 0088 8 8 10 15 117.00 30,480 Goetz, Ken 3 2 M 0007 8 9 10 13 91.30 23,400 Merick, Judd 4 2 S 8800889 13 126.50 26,325 Morales Eva 5 3 M 0088868 13 117.05 24,730 Hembrock, Jacob B 5 M 0088884 42 154.25 127,440) Townsley, Sarah 7 2 M 4066 664 12 83.05 21,425 My Work core: 18.96% pe here to search O I de HEWLETT PACKARD Email lestr Chapter 08 Mastery (Mastery) eBook Instructions Townley, Sarah 7 2 M 4066664 12 8305 21.425 Salzman Beth 8 2 M 6268666 11 130.00 0,635 Layton, Esther D 3 M DOB888 11 88.007 5,635 Thompson David 10 5 M Vadilo, Carmen 11 2 S 02 10 9 7 7 10 14 8048089 128.90 25,030 13 130.11 24.115 The Trenkamp Collection Agency follows the practice of drawing a single check for the net amount of the payroll and depositing the check in a special payroll account at the bank Individual checks issund were numbered consecutively, beginning with No. 331 1. Prepare a payroll regoder for Trenkamp Collection Agency for the week ended November 10, 20- On the Table Eamings/Unemployment Compensation column, enter $365 for Salzman and $440 for Layton Leave this column blank for all other employees) Total the amount colum 2. Assuming that the wages for the week ended November 18 were paid on November 21, prepare the journal entry for the payment of this 3. The current employee eamings record for Beth Salzman is provided in the working papers Update Satzman's eamings record to reflect the November 18 payroll Although this information should have been entered earlier complete the required information on the eamings record The necessary information is as follows Required: Check My Work nment Score: 18.96% Type here to search i E C R 4 Email Inm VUR&Assignment/takeAssignmentMain.do?inprogressstrue apter 08 Mastery (Mastery) eBook Instructions payrol 3 The current employee earnings record for Beth Satman is provided in the working papers Update Satzman's earings recond to reflect the November 18 payrol Although this information should have been entered earlier, complete the required information on the eamings record The necessary information is as follows Name Address Beth F Salman 12 Windmill Lane Trumbull, CT 06611 Female Employee No 8 Gender Department Occupation Social Security No Marital Status Administration Office Assistant 446-46-6321 Mamed Allowances 2 Pay Rate $11.00 per hour Date of Birth 4/5/84 Date Hired 71221- My Work Score: 18.96% Chapter on Hastery (Mastery) Hasiery Problem My Work affick Chart of Acounty Payroll Register Ganerad Jama Score: 18.30% ALLOW ECN C UM OVERT HAL CUM TOTAL pe here to search Eyes Earnings Racord TELANGE NE F MC MEDCARE A HEALTH MOR Email instructor Seve and Exit Subert Assignment for G 35F Sunny 1648 Employee Earnings Record 3 Federal Withholding Tax Tables SINGLE Persons-WEEKLY Payroll Period (For Wages Paid through December 31, 2018) And the number of withholding allowances claimed is- And the wages are- Work pa 0 1 At least But less than 2 3 4 5 6 7 The amount of income tax to be withheld is- 8 9 10 $360 $370 $32 $22 $13 $5 $0 SO 50 $0 $0 30 $0 370 380 380 390 390 400 35 333 33 23 14 6 0 0 0 0 0 0 0 34 24 15 7 0 0 0 0 26 16 8 0 0 0 0 0 0 0 0 T 0 0 400 410 36 27 410 420 38 28 420 430 39 29 430 440 40 30 7622 17 9. R 1 0 0 0 0 0 0 18 110 2 0 0 0 0 0 0 20 11 3 0 0 0 0 0 0 21 12 12 4 0 0 0 0 0 0 440 450 41 32 22 450 460 42 33 23 22 13 5 0 0 0 0 0 0 14 6 0 0 0 0 0 0 460 470 44 34 24 15 7 0 0 0 0 0 0 Employee Earnings Record Federal Withholding Tax Tables 470 480 45 35 26 3 116 480 490 46 36 490 500 47 38 Fa 500 510 48 88 39 27 28 29 16 17 9 00 0 0. 0 0 0 0 1 0 0 0 0 0 18 10 2 0 0 0 0 0 20 20 11 3 0 0 0 0 0 510 520 50 40 30 21 12 530 540 52 42 33 23 21 4 0 0 0 0 0 14 6 0 0 0 0 0 540 550 53 44 44 341 24 15 7 0 0 0 0 0 550 560 54 45 35 560 570 56 46 36 22 26 16 8 1 0 4 0 0 0 27 17 9 2 0 0 0 D 570 580 57 47 38 28 18 10 3 0 0 0 0 580 590 58 48 39 29 590 600 59 50 40 30 22 20 11 4 0 0 0 0 21 12 0 0 0 0 600 610 60 00 51 41 32 610 620 62 52 52 42 33 22 22 13 . 6 0 0 0 0 23 14 7 0 0 0 0 620 630 63 333 53 44 34 24 15 8 0 0 0 0 Employee Earnings Record Federal Withholding Tax Tables 630 640 64 54 45 35 3 640 650 65 56 46 36 650 660 66 57 47 38 Ea 660 670 68 58 48 39 670 680 69 59 50 40 19 26 27 28 29 30 16 9 17 10 19 11 20 12 1 0 0 0 2 0 0 0 Co 3 0 0 0 12 4 0 0 0 21 13 5 0 0 0 680 690 70 690 700 71 700 710 72 710 720 74 60 60 51 11 41 32 32 22 14 6 0 0 0 62 52 42 33 23 15 7 0 0 0 63 53 44 34 25 16 8 0 0 0 12 64 54 720 730 75 65 56 730 740 76 66 $5 57 494 45 35 26 17 9 1 0 0 46 36 27 18 10 2 0 0 47 38 28 19 11 3 0 0 740 750 77 68 58 750 760 78 69 59 50 760 770 80 70 00 60 51 465 48 39 29 40 31 220 12 4 0 0 21 13 5 0 0 41 32 770 780 81 71 62 780 790 82 72 83 63 53 22 52 ## 42 44 34 25 3333 22 223 22 14 6 0 0 15 7 0 0 16 8 0 0 Chart of Accounts Payroll Register General Journal Employee Earnings Record Employee Earnings Record Federal Withholding Tax Tables 3 790 800 83 74 64 54 45 800 810 94 84 810 820 86 Ea 820 830 88 727 75 65 56 76 66 57 77 68 58 48 39 29 222 35 26 17 9 1 0 46 37 27 18 10 2 0 47 38 28 19 11 3 0 20 20 12 4 0 830 840 90 78 69 59 840 850 92 80 70 60 51 41 32 22 14 32 50 40 31 21 13 5 0 6 0 MARRIED Persons-WEEKLY Payroll Period (For Wages Paid through December 31, 2018) And the wages are- And the number of withholding allowances claimed is- 0 1 2 3 4 5 6 7 8 9 10 At least But less than The amount of income tax to be withheld is- $425 $435 $21 $13 $5 $0 50 $0 $0 $0 $0 $0 $0 435 445 445 455 22 22 14 6 0 0 0 0 0 0 0 0 23 15 7 0 0 0 0 0 0 0 0 455 465 24 16 8 0 0 0 0 0 0 0 0 465 475 25 17 9 1 0 0 0 0 0 0 0 Instructions Chart of Accounts Employee Earnings Record Federal Withholding Tax Tables Payroll Register General Journal Employee Earnings Record 435 3 445 22 14 6 0 0 0 0 0 0 0 0 445 455 23 455 465 24 16 11 15 payroll 7 0 0 0 0. 0 0 0 0 co 0 0 0 0 0 0 0 0 Ea 465 475 25 17 9 1 0 0 0 0 0 0 0 475 485 26 18 10 2 0 0 0 0 0 0 0 485. 495 27 495 505 28 20 19 11 3 0 0 0 0 0 0 0 20 12 4 0 0 0 0 0 0 0 505 515 29 515 525 30 525 535 31 222 21 13 in 5 0 0 0 0 0 0 0 TH 22 14 6 0 0 0 0 0 0 23 15 7 0 0 0 0 0 0 0 D 535 545 545 555 33 555 565 34 333 32 222 241 16 8 0 0 0 0 0 0 0 R 12 12 22 25 17 9 1 0 0 0 0 0 0 26 18 10 2 0 0 0 0 0 0 565 575 35 27 19 11. 3 0 0 0 0 0 0 575 585 36 28 20 12 4 4 0 0 0 0 0 0 My Work Chart of Accounts Payroll Register General Journal Employee Earnings Record Federal Withholding Tax Tables Employee Earnings Record 040 555 33 25 17 > 3. . c = 555 565 34 565 575 35 E 575 585 36 585 595 37 25 27 28 29 26 18 10 10 2 0 0 0 0 0 0 19 11 3 0 0 0 0 0 0 20 12 4 0 0 0 0 0 0 21 13 5 0 0 0 0 0 D 595 605 38 605 615 39 35 30 22 14 6 0 0 0 0 0 0 31 23 15 7 0 0 0 0 0 0 615 625 40 32 24 16 8 0 0 0 0 0 O 625 635 42 33 635 645 43 34 645 655 44 44 35 222 25 17 9 1 0 0 0 0 0 26 18 10 10 2 0 0 0 0 0 27 19 11 3 0 0 0 0 0 655 665 45 15 665 675 46 37 930 36 28 20 12 4 0 0 0 0 0 29 21 13 5 0 0 0 0 0 675 685 48 38 30 685 695 49 39 31 695 705 50 40 32 24 22 22 22 14 6 0 0 0 0 0 23 15 7 0 0 0 0 0 16 8 0 0 0 0 0 Employee Earnings Record Federal Withholding Tax Tables General Journal Employee Earnings Record DOD 695 49 39 695 705 705 715 715 725 725 735 54 8583 50 51 42 52 4023 40 43 5333 ST 32 33 34 24 25 25 23 10 16 17 5 . D 8 0 0 0 0 0 6 1 0 0 0 0 26 18 10 2 0 0 0 0 735 745 55 45 45 44 35 36 745 755 56 46 755 765 57 48 668 37 7 28 29 27 19 11 3 0 0 0 0 20 12 4 0 0 0 0 21 13 5 0 0 0 0 38 765 775 58 775 785 60 785 795 61 49 50 51 39 40 3333 30 22 22 14 6 0 0 0 0 31 32 22 23 15 7 0 0 0 0 24 16 8 0 0 0 0 42 33 333 25 17 9 1 0 0 0 795 805 805 815 63 833 62 54 25 52 43 34 26 18 10 2 0 0 0 44 35 27 19 11 : 3 0 0 0 815 825 64 55 45 36 825 835 66 56 46 37 229 28 835 845 67 57 48 38 30 222 20 12 21 23 4 0 0 0 13 5 0 0 0 14 6 0 0 0 Federal Withholding Tax Tables 835 845 EP 67 59 57 48 38 30 22 14 6 0 0 0 845 855 68 58 49 39 31 23 15 7 0 0 0 855 865 69 60 50 40 40 32 24 16 8 0 0 0 865 875 70 61 51 42 33 875 885 72 32 62 52 43 885 895 73 63 54 44 33 34 700 25 17 9 1 - 0 0 26 18 10 2 0 0 35 27 19 11 3 0 0 895 905 74 64 55 45 36 905 915 75 1.315 1,325 725 66 56 124 115 65 46 37 29 105 96. 86 77 226 28 20 12 4 0 0 21 13 5 0 0 67 57 48 18 38 30 1,325 1,335 126 116 106 97 87 78 68 59 49 39 31 1,335 1,345 127 117 108 98 88 79 69 60 50 41 32 1,345 1,355 128 118 109 99 90 80 71 61 51 51 42 42 33 1,355 1,365 129 120 110 100 91 81 72 62 53 23 43 34 1,365 1,375 130 121 111 102 92 83 73 889 63 54 44 35 1,375 1,385 132 122 112 103 93 84 74 74 65 65 55 45 36