Sam Redd is paid $15 per hour for a 40-hour work week with time-and-a-half for overtime, which is not charged to specific jobs. For the week of March 4 - 10, Tylers labor time record was as follows:

	Mon	Tues	Wed	Thur	Fri	Sat	Total
Job B280	8	5	6	10	10	2	41
Machine maintenance		4	2			1	7
Total	8	9	8	10	10	3	48

Other Information:

Sams year-to-date wages as of March 3 were $7,500. He contributes $20 weekly for his health insurance premiums.

Current tax rates in effect are: FIT withholding rate - 10%; FICA - 8% on the first $100,000 of wages; SUTA - 4% on the first $8,000 of wages; and FUTA - 1% on the first $8,000 of wages.

(a) Calculate Sams gross and net pay.

(b) Prepare the journal entries necessary to

(1) Record Sams payroll

(2) Pay Sams payroll

(3) Distribute Sams payroll to the appropriate accounts

(c) Calculate the employers payroll taxes and prepare the journal entry to record them employers portion of payroll taxes