Problem 11-3A Mann 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, 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	60.00	8.00
Sue Perez	46	13	61.00	5.00

Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA7.65%, state income taxes3%, state unemployment taxes5.4%, and federal unemployment0.8%.

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 places, e.g. 15.25.)

MANN HARDWARE Payroll Register For the Week Ending March 15, 2014
Earnings	Deductions
Employee	Hours	Regular	Overtime	Gross Pay	FICA	Federal Income Tax	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

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Journalize the payroll on March 15, 2014, 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
(To record payroll)
Mar. 15
(To record accrual of payroll taxes.)

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Journalize the payment of the payroll on March 16, 2014.(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

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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. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit

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