Problem 11-3A

Mann Hardware has 4 employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Pyroll data for the week ended March 15, 2014, are presented below.

Employee	Hours Worked	Hourly rate	Federal Income Tax Withholdings	United Fund
Ben Abel	40	$15	$?	$5.00
Rita Hager	41	16	?	5.00
Jack Never	44	13	60	8.00
Sue Perez	46	13	61	5.00

Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. Following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%.

A. Prepare a payroll register for the weekly payroll. (use the wage-bracket withholding table in the text for federal income tax withholdings) (Round answers to 2 decimal palces, e.g.15.25.)

		MANN HARDWARE Payroll Register For the week Ending MArch 15, 2014
employee Hours	Regular	Earnings Overtime	Gross Pay	FICA	Federal Income Tax	Deductions State Income Tax	United Fund	Total	Net Pay	Salaries and Wages Expense
Ben Abel. 40
Rita HAger 41
Jack Never 44
Sue Perez 46
Totals

B. Journalize the payroll on March 15, 2014, and the accrual of employer payroll taxes. (Round answers to 2 decimal places, e.g. 15.25. ( two journal on March 15,(1) Payroll, (2) Accrual of employer payroll taxes.)

C. Journalize the payment of the payroll on March 16, 2014. (round to two decimal places, e.g. 15.25.)

D. Journalize the deposit in a Federal Reserve Bank on MArch 31, 2014, of the FICA and Federal income taxes payable to the government. (Round answers to 2 decimal places, e.g. 15.25.)