Problem 5-2B (Static) Hark Enterprises in Taft, Wyoming, has six employees who are paid on a semimonthly basis. Assume that all wages are subject to Social Security and Medicare taxes and the cafeteria plan is qualified. Required: Calculate the net pay from the information provided below for the August 15 pay date. Use the percentage method in Appendix C (or the IRS federal income tax assistant or IRS Publication 15-T) to compute federal income taxes. You do not need to complete the number of hours. No one has checked the box in Step 2 and there is no additional information in Step 4. (Round your intermediate calculations and final answers to 2 decimal places.)

a. L. Fletcher: Married/Joint, Two dependents <17 Gross pay: $1,320 per period 401(k) deduction: 2% of gross pay per pay period

b. S. Lince Single, No dependents Gross pay: $1,745 per period 401(k) deduction: $220 per pay period

c. A. Brown Single, One dependent <17, One Other Gross pay: $2,120 per period Section 125 deduction: $25 per pay period 401(k) deduction: $150 per pay period

d. R. Kimble Married/Joint, Three dependents <17 Gross pay: $1,570 per period United Way deduction: $25 per pay period Garnishment: $75 per period

e. F. Monteiro Married/Joint, No dependents Gross pay: $2,200 per period Section 125 deduction: $100 per period 401(k) deduction: 4% of gross pay

f. K. Giannini Single, One Other dependent Gross pay: $1,485 per period 401(k) deduction: $120 per period