Payroll Register LANVINUS VLVUUTivi ILITAT Name Gross Grp. Ins. $ 0.85 Health Ins. $ 1.65 1.65 Ck. No. 313 Amount 566.33 ~ Mangino, R. Flores, I. $ 0.85 314 754.56 Palmetto, c. 1.65 315 536.92 Waters, R. 0.85 1.65 316 805.71 Kroll, C. OASDI $740.00 $45.88 1,058.80 65.65 685.30 42.49 1,045.35 64.81 952.00 59.02 837.501 51.93 780.00 48.36 807.69 50.08 1,233.16 76.46 1,500.00 93.00 HI F IT $10.73 $64.00 15.35 127.00 9.94 26.00 15.16 54.00 13.80 80.00 12.14 32.00 11.31. 18.00 11.71 69.00 17.88 61.00 21.75 68.00 SIT SUTA $22.72 $0.44 32.51 0.64 21.04 0.41 32.09 0.63 29.23 0.57 25.71 0.50 23.95 0.47 24.80 0.48 37.86 0.74 46.05 0.90 CIT $7.40 10.59 6.85 10.45 9.52 8.38 7.80 8.08 12.33 15.00 SIMPLE $20.00 50.00 40.00 60.00 20.00 40.00 50.00 50.00 30.00 80.00 0.85 1.65 737.36 317 318 Ruppert, C. 0.85 1.65 664.34 Scott, w. 0.85 1.65 319 617.61 Wickman, S. 320 591.89 1.65 1.65 Foley, L. 0.85 321 994.39 Olney, M. 0.85 1.65 322 1,172.80 Totals $ 9,639.80 $597.68 $139.77 599.00 $295.96 $5.78 $96.40 $440.00 6.80 $ 16.50 $ 7,441.91 Journal Entry: Recording Payroll Debit Credit Date Account 20-- Jan. 12 Wages and Salaries Expense 9,639.80 FICA Taxes Payable-OASDI V 597.68 FICA Taxes Payable-HI 139.77 764.00 x Employees FIT Payable Employees SIT Payable 295.96 Employees SUTA Payable 6.76 x Employees CIT Payable 190.39 X Simple Deductions Payable 440.00 Group Insurance Premiums Collected 6.80 Health Insurance Premiums Collected 16.50 Salaries Payable 7,441.91 To record payroll. Journal Entry: Payroll Distribution Journal Entry: Payroll Distribution Complete the following: Prepare the journal entry to record the payment of the payroll on January 14 when the paychecks are distributed to all workers. Date Account Debit Credit 20-- Jan. 14 Salaries Payable Cash