The following employees of CIBA Ironworks in Bristol, Illinois, are paid in different frequencies. Some employees have union dues and/or garnishments deducted from their pay. Calculate their net pay, including Illinois income tax of 4.95 percent of taxable pay. No employee has exceeded the maximum FICA limits. You do not need to complete the number of hours.

Employee	Frequency	Marital status / Withholdings	Pay	Union dues per period	Garnishment per period	Net pay
C. Whaley	Weekly	M, 2	$850		$50	$ 644.90
F. Paguaga	Semi-monthly	M, 6	$2,800	$120		$2,192.40
K. Harvey*	Monthly	S, 3	$8,000	$240	$75	$5,562.80
L. Bolling	Biweekly	M, 0	$2,500		$100	$1,855.00