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	44		$40				$423.20		$55
Cobb	42		28				258.86		90
Clemente	45		36				324.9		40
DiMaggio	36		38				287.28		40
Griffey, Jr.	48		44				480.48		85
Mantle					$2,220		532.80		65
Robinson	35		32				168.00		70
Williams					2,490		547.80		55
Vaughn	43		46				409.40		45

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	44	$	$	$	$	$	$423.20	$55	$	$	901	$
Cobb	42						258.86	90			902
Clemente	45						324.90	40			903
DiMaggio	36						287.28	40			904
Griffey, Jr.	48						480.48	85			905
Mantle							532.80	65			906		$
Robinson	35						168.00	70			907
Williams							547.80	55			908
Vaughn	43						409.40	45			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.