THE PAYROLL RECORDS OF GROVE MACHINING CO. SHOW THE FOLLOWING INFO FOR THE WEEK ENDED APRIL 17

EMPLOYEE - CLASSIFICATION - HRS WORKED - PRODUCTION (UNITS) -----RATE --INCOME TAX W/HELD

MC----------------DIRECT-------------42------------------------0---------------------$18/HR--------------$80

DM----------------DIRECT-------------48------------------------0---------------------$17.60/HR----------$84

GD----------------DIRECT-------------39--------------------2,000-------------------$.44/PIECE--------$110

ND-----------------DIRECT------------40----------------------1800------------------$.44/PIECE---------$100

RK-----------------INDIRECT---------40------------------------0---------------------$800/WK---------$100

GB-----------------INDIRECT---------50------------------------0----------------------$1600/WK------$240

HR-----------------INDIRECT---------40------------------------0----------------------$1400/WK-----$120

**HOURLY WORKERS ARE PAID TIME AND A HALF FOR OVERTIME

A. DETERMINE THE NET EARNINGS OF EACH EMPLOYEE . (PUT IN CHART WITH HRS, PIECES,RATE,REG EARNINGS, OVERTIME PREM., TOTAL EARNINGS, FICA 8%, INCOME TAX W/HELD, NET EARNINGS)

B. PREPARE THE JOURNAL ENTRIES FOR THE FOLLOWING :

1. RECORDING THE PAYROLL

2. PAYING THE PAYROLL

3. DISTRIBUTING THE PAYROLL. ( ASSUME THAT THE OVERTIME PREMIUM WILL BE DISTRIBUTED TO ALL JOBS WORKED ON DURING THE PERIOD.)

4. RECORDING THE EMPLOYERS PAYROLL TAXES.(ASSUME THAT NONE OF THE EMPLOYEES HAS ACHIEVED THE MAXIMUM WAGE BASES FOR FICA AND UNEMPLOYMENT TAXES)