Refer to the partially completed payroll register that you worked on at the end of Chapter 4. You will now compute the employer's liability for unemployment taxes (FUTA and SUTA) for the pay of January 14. These computations will be used at the end of Chapter 6 in recording the payroll tax entries.

To compute the employer's liability for unemployment taxes, proceed as follows:

1. Enter each employee's gross earnings in the Taxable EarningsFUTA and SUTA columns.

2. Total the Taxable EarningsFUTA and SUTA columns.

3. At the bottom of your payroll register, compute the following:

a. Net FUTA tax. Since this is the first pay period of the year, none of the employees are near the $7,000 ceiling; therefore, each employee's gross earnings is subject to the FUTA tax.

b. SUTA tax. Since Kipley Company is a new employer, Pennsylvania has assigned the company a contribution rate of 3.6785% on the first $9,000 of each employee's earnings. Employees pay 0.07% on total gross pay.

This is what I have so far, I've posted the same question before this one.

Continuing Payroll Problem-A
KIPLEY COMPANY, INC.
PAYROLL REGISTER
FOR PERIOD ENDING			January 8, 20 - -
			MARITAL STATUS	NO. OF W/H ALLOW.	REGULAR EARNINGS				OVERTIME EARNINGS						DEDUCTIONS
					HOURS WORKED	RATE PER HOUR			HOURS WORKED	RATE PER HOUR
													TOTAL		FICA
EMPLOYEE							AMOUNT				AMOUNT		EARNINGS		OASDI		HI		FIT	SIT		SUTA
11 Carson, Fran M.			S	1	40	$17.50	700.00			$0.00			700.00		43.40		10.15		17.00	9.21
12 Wilson, William A.			S	0	40	$17.25	690.00		8	$25.88	207.00		897.00		55.61		13.01		34.00	11.58
13 Utley, Harry T.			M	2	37.5	$18.10	678.75			$0.00			678.75		42.08		9.84		-	9.33
21 Fife, Lawrence R.			M	4	40	$17.90	716.00		6	$26.85	161.10		877.10		54.38		12.72		-	11.88
22 Smith, Lucy K.			S	2	40	$19.75	790.00			$0.00			790.00		48.98		11.46		19.00	11.97
31 Fay, Gretchen R.			M	3	40	$12.88	515.20		1.25	$19.32	24.15		539.50		33.44		7.82		11.00	16.55
32 Robey, Glenda B.			M	6	40	$15.58	623.20			$0.00			623.20		38.64		9.04		-	12.04
33 Schork, Thomas K.			S	1	40	$19.33	773.20			$0.00			773.20		47.94		11.21		47.00	16.65
51 Hardy, Barbara T.			M	5	40	$14.48	579.20		4	$21.72	86.88		666.08		41.30		9.66		-	12.30
99 Kipley, Carson C.			M	7	40	$25.00	1,000.00			$0.00			1,000.00		62.00		14.50		24.00	30.70
Totals							7,065.55				479.13		7,544.68	*	467.77	*	109.41		152.00	142.21

								NET PAY			TAXABLE EARNINGS
				GROUP		HEALTH		CHECK
CIT		SIMPLE		INSURANCE		INSURANCE		NO.	AMOUNT		OASDI		HI		FUTA		SUTA
9.00		20.00						313
11.31		50.00						314
9.11		40.00						315
11.61		50.00						316
11.70		20.00						317
16.17		40.00						318
11.77		50.00						319
16.27		60.00						320
12.02		30.00						321
30.00		80.00						322
138.96		440.00