PR 11-48 Payroll Register Ded uctions PAID ACCOUNT DEBITED Earnings Social Medicare Federal US Saving Net Ck Sales Office Total Regular Overtime Total Sec. Tax Tax Inc. Tax Bonds Total Pay No. Salary Salaries Employe Hours Expense Expense Carlton 52 Grove Johnson 36 Koufax 45 Maddux 37 Seaver Spahn 46 Winn 48 Young 43 TOTALS: Journal ENTRY: Date Description Debit Credit PR 11-48 Payroll register onJ. 2, 3 The following data for Flexco Inc. relate to the payroll for the week ended December 7, 2014: Hours Weakh U.S. Savings Employes Works Hourty ncame To Bonds Canton 52 $ 60 Grove $4,000 B40,0 100 Johnson 36 52.00 355.68 Koufax 45 58.00 578.55 44 Maddux 45.00 349.6 62 Seaver 20 Spahn 46 387.20 Winn 48 50.00 572 00 75 Young 5400 Employees Grove and Seaver are office stall, and all of the other employees are sales personnel. All sales personnel are paid 196 times the regular rate for all hours in excess of 40 hours per week. The social security tax rate is 6.0%% of each employee's annual earnings, and Medicare tax is 1.5% of each employee's annual earnings, The next payroll check to be used is No. 328, Instructions 1. Prepare a payroll register for Flexco Inc. for the week ended December 7, 2014. Use the following columns for the payroll registen Employee, Total Hours, Regular Earn- ings, Overtime Earnings, Total Earnings, Social Security Tax, Medicare Tax, Federal Income Tax, U.S. Savings Bonds, Total Deductions, Net Pay, Ck. No., Sales Salaries Expense, and Office Salaries Expense. 2. Journalize the entry to record the payroll for the week.PAYROLL REGISTER "MODEL" Earnings Employee Name Total Hours Regular Overtime Total Abrams, Julie s 500,00 500.00 Elrod, Fred G. 392.00 58.80 150.80 32. Gomez, Jose C. 840.00 240.00 McGrath, John T. .1,369.00 102.00 1/462.00 28 Wilkes, Glenn K. 480.00 430.00 25 $25 | Zumpano, Michael W 600.00 26 Total 13.328.00 574.00 +13,502.00. Deductions Withheld Paid Accounts Debited Social Federal Sales Office Security Medicare Income Retirement Net Check Salaries Salaries Tax Tax Tax Savings Misc. Total Pay No. Expense Expense 30.00 7.50 48 85 20 0 UF 10.00 116.35 383.65 6857 500.00 27.09 6.76 30 22 UF 50.00 114.03 395.77 5858 450.80 50.40 12.60 83.70 25 00 . UF 10.00 181.70 658.30 6859 840,00 87.73 21.93 257.95 20.00 UF '5.00 392 60 1.069.40 6860 1,462.00 28.80 145 85 10:00 91.85 368.15 1 480,00 125 36.00 9:00 63.85 $5.00 UF 115.85 484.15 6881 600:00 26 23 834.12 :208 53 # 3.332 00 680.00 UF 520.00 5,574.65 8.327.35 11:122.00 . 2,780.00 2 Miscellaneous Deductions: UF-United Fund EARNINGS RECORD: PHONE: 5-710 SOC SEC NO. 381 44 9120 MPLOYEE NO: SINGLE SHED WITHH CARING DATE OF BIRTH: February 15. 1213 ALLOWANCES: 1 MATE: : $1,360.50 For Wack BATT EMPLOYMENT TERMINATED. OCCUPATION FOUTALENT HOC ELY RATE: CH Fad Enqular Tofail ! Social Hours Carrings security othat AT THES QUARTER ! 1 100 321.50 5,213.71
