The following data for Throwback Industries Inc. relate to the payroll for the week ended December 9, 20Y8:

Employee	Hours Worked	Hourly Rate	Weekly Salary	Federal Income Tax	Retirement Savings
Aaron	45	$62		$641.84	$105
Cobb	42	67		623.92	115
Clemente	49	68		835.88	125
DiMaggio	38	54		376.68	0
Griffey, Jr.	46	63		681.60	135
Mantle			$1,600	292.45	125
Robinson	38	56		418.40	135
Williams			1,900	370.24	130
Vaughn	46	63		702.60	40

Employees Mantle and Williams are office staff, and all of the other employees are sales personnel. All sales personnel are paid 1 times the regular rate for all hours in excess of 40 hours per week. The social security tax rate is 6.0%, and Medicare tax is 1.5% of each employees annual earnings. The next payroll check to be used is No. 901.

Required:

1.

Prepare a payroll register for Throwback Industries Inc. for the week ended December 9, 20Y8. Assume the normal working hours in a week are 40 hours. Enter amounts as positive numbers. Round your intermediate calculations and final answers to two decimal places.

2.

Journalize the entry to record the payroll for the week. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. If required, round your answers to two decimal places.

1. Prepare a payroll register for Throwback Industries Inc. for the week ended December 9, 20Y8. Assume the normal working hours in a week are 40 hours. Enter amounts as positive numbers. Round your intermediate calculations and final answers to two decimal places.

Score: 177/306

Payroll for Week Ending December 9, 20Y8

1			Earnings	Earnings	Earnings	Deductions Withheld	Deductions Withheld	Deductions Withheld	Deductions Withheld	Deductions Withheld	Paid	Paid	Accounts Debited	Accounts Debited
2	Employee	Total Hours	Regular	Overtime	Total	Social Security Tax	Medicare Tax	Federal Income Tax	Retirement Savings	Total	Net Pay	Ck. No.	Sales Salaries Expense	Office Salaries Expense
3	Aaron	45.00						$641.84	$105.00			901.00
4	Cobb	42.00						623.92	115.00			902.00
5	Clemente	49.00						835.88	125.00			903.00
6	DiMaggio	38.00						376.68				904.00
7	Griffey, Jr.	46.00						681.60	135.00			905.00
8	Mantle							292.45	125.00			906.00
9	Robinson	38.00						418.40	135.00			907.00
10	Williams							370.24	130.00			908.00
11	Vaughn	46.00						702.60	40.00			909.00
12	Totals							$4,943.61	$910.00