Payroll Register

The following data for Throwback Industries Inc. relate to the payroll for the week ended December 9, 20Y8:

	Hours		Hourly		Weekly		Federal		Retirements
Employee	Worked		Rate		Salary		Income Tax		Savings
Aaron	46		$40				$450.80		$95
Cobb	41		28				249.83		35
Clemente	43		36				304.38		45
DiMaggio	37		38				295.26		80
Griffey, Jr.	48		44				480.48		65
Mantle					$1,920		460.80		60
Robinson	35		32				168.00		60
Williams					2,150		473.00		90
Vaughn	44		46				423.20		80

Employees Mantle and Williams are office staff, and all of the other employees are sales personnel. All sales personnel are paid 1 times the regular rate for all hours in excess of 40 hours per week. The social security tax rate is 6%, and Medicare tax is 1.5% of each employee's annual earnings. The next payroll check to be used is No. 901.

Required:

1. Prepare a payroll register for Throwback Industries Inc. for the week ended December 9, 20Y8. Assume the normal working hours in a week are 40 hours. Enter amounts as positive numbers. Round your intermediate calculations and final answers to the nearest whole cent (two decimal places).

Payroll for Week Ending December 9, 20Y8
		Earnings			Deductions Withheld					Paid		Accounts Debited
Name	Total Hours	Regular	Overtime	Total	Social Security Tax	Medicare Tax	Federal Income Tax	Retirement Savings	Total	Net Pay	Ck. No.	Sales Salaries Expense	Office Salaries Expense
Aaron	46	$	$	$	$	$	$450.80	$95	$	$	901	$
Cobb	41						249.83	35			902
Clemente	43						304.38	45			903
DiMaggio	37						295.26	80			904
Griffey, Jr.	48						480.48	65			905
Mantle							460.80	60			906		$
Robinson	35						168.00	60			907
Williams							473.00	90			908
Vaughn	44						423.20	80			909
Totals		$	$	$	$	$	$	$	$	$		$	$

2. Journalize the entry to record the payroll for the week. If required, round your answers to two decimal places. If an amount box does not require an entry, leave it blank.