Royal Appliances net payroll for the semimonthly pay period ended May 15, 20--, is $7,498.80. Payroll checks are prepared May 15, 20--. Blank checks are provided in the Working Papers.

Instructions:

1. Prepare a General Account check for the total amount of the net pay. Make the check payable to Payroll Account 018-65-4237, and sign your name as manager of Royal Appliances. The beginning check stub balance is $10,138.95.

2. Prepare payroll checks for two employees of Royal Appliances. Payroll information for the two employees is as follows. Sign your name as a manager of Royal Appliances