Problem 11-03A a-d Sheffield Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2020, are presented below. Employee Hours Worked Hourly Rate Federal Income Tax Withholdings $? United Fund $5 5 40 $15 16 42 ? Ben Abel Rita Hager Jack Never Sue Perez 44 13 60 8 46 13 61 5 Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%. Your answer is partially correct. Try again. Prepare a payroll register for the weekly payroll. (Round answers to 2 decimal places, e.g. 15.25.) 10 MARRIED Persons WEEKLY Payroll Period (For Wages Paid through December 2017) If the wages are And the number of withholding allowances claimed is - But less At least 0 1 2 34 5 6 7 8 9 than The amount of income tax to be withheld is 500 510 34 27 19 11 4 0 0 0 0 35 520 28 20 510 12 0 0 0 0 530 37 29 520 21 13 0 6 0 0 0 540 38 30 530 22 14 7 0 0 0 0 550 40 540 31 23 15 8 0 0 0 0 0 180 0 0 0 0 41 24 16 1 0 0 0 0 9 10 17 2 0 0 0 o 550 560 570 580 560 570 580 590 600 32 33 34 35 36 25 26 27 18 11 3 0 0 43 44 46 47 OOOOO 0 0 19 12 4 0 0 0 0 0 28 590 20 13 5 0 0 0 49 21 14 6 0 0 0 0 38 39 50 22 29 30 31 15 7 0 0 0 0 610 620 630 640 650 600 610 620 630 640 52 41 23 16 1 0 0 0 8 9 53 42 32 2 0 0 24 25 17 18 0 0 55 44 33 10 3 0 0 56 45 26 650 19 11 0 0 0 0 34 35 4 5 58 47 660 27 20 12 0 0 0 660 670 680 690 59 670 48 37 6 0 0 21 22 0 0 0 61 50 28 29 30 38 13 14 15 7 0 0 0 680 690 0 0 700 62 51 40 23 8 0 0 0 SHEFFIELD HARDWARE Payroll Register For the Week Ending March 15, 2020 Deductions Federal Income Tax State Income Tax Earnings Overtime Employee Hours Regular Gross Pay FICA United Fund Total Net Pay Salaries and Wages Expense Ben Abel 40 600 0.00 6.00 45.9 49 18 5 117.91 482.1 600 $ x x X X Rita Hager 42 640 24 664 50.8 20 19.92 95.72 568.28 664 Jack Never 44 520 78 598 45.75 60 17.94 8 131.69 466.31 598 Sue Perez 46 520 117 637 48.73 61 19.11 5 133.84 503.16 637 X X X X X IX Totals 2280 219 2499 191.18 190 74.97 23 479.15 2019.85 2499 $ SHOW LIST OF ACCOUNTS LINK TO TEXT Your answer is partially correct. Try again. Journalize the payroll on March 15, 2020, and the accrual of employer payroll taxes. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 15 Salaries and Wages Expense 2499 X FICA Taxes Payable 191.18 X Federal Income Taxes Payable 190 X State Income Taxes Payable 74.97 United Fund Contributions Payable 23 X Salaries and Wages Payable 2019.85 (To record payroll) Mar. 15 Payroll Tax Expense 34618 FICA Taxes Payable 191.18 X State Unemployment Taxes Payable 135 X Federal Unemployment Taxes Payable 20 (To record accrual of payroll taxes.) SHOW LIST OF ACCOUNTS LINK TO TEXT Your answer is partially correct. Try again. Journalize the payment of the payroll on March 16, 2020. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 16 Salaries and Wages Payable 201985 x Cash 201985 SHOW LIST OF ACCOUNTS LINK TO TEXT Your answer is partially correct. Try again. Journalize the deposit in a Federal Reserve bank on March 31, 2020, of the FICA and federal income taxes payable to the government. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 31 FICA Taxes Payable 191.18 Federal Income Taxes Payable 190 X Cash 381.18 Click if you would like to Show Work for this question: Open Show Work