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, 2017, are presented below. Employee Hours Worked Hourly Rate Federal Income Tax Withholdings United Fund Ben Abel 40 $15.00 $? $5.00 Rita Hager 41 16.00 ? 5.00 Jack Never 44 13.00 60.00 8.00 Sue Perez 46 13.00 61.00 5.00 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%. Prepare a payroll register for the weekly payroll. (Round answers to 2 decimal places, e.g. 15.25.) MANN HARDWARE Payroll Register For the Week Ending March 15, 2017 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 $ $ $ $ $ $ $ $ $ $ Link to Text Journalize the payroll on March 15, 2017, 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.) Link to Text Journalize the payment of the payroll on March 16, 2017. (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 Link to Text Journalize the deposit in a Federal Reserve bank on March 31, 2017, 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 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, 2017, are presented below. Employee Hours Worked Hourly Rate Federal Income Tax Withholdings United Fund Ben Abel 40 $15.00 $? $5.00 Rita Hager 41 16.00 ? 5.00 Jack Never 44 13.00 60.00 8.00 Sue Perez 46 13.00 61.00 5.00 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%. Prepare a payroll register for the weekly payroll. (Round answers to 2 decimal places, e.g. 15.25.) MANN HARDWARE Payroll Register For the Week Ending March 15, 2017 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 $ $ $ $ $ $ $ $ $ $ Link to Text Journalize the payroll on March 15, 2017, 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.) Link to Text Journalize the payment of the payroll on March 16, 2017. (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 Link to Text Journalize the deposit in a Federal Reserve bank on March 31, 2017, 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