usan Garza's regular hourly wage rate is $16, and she receives a wage of 1 times the regular hourly rate for work in excess of 40 hours. During a March weekly pay period, Susan worked 42 hours. Her gross earnings prior to the current week were $6,900. Susan is married and claims three withholding allowances. Her only voluntary deduction is for group hospitalization insurance at $25 per week. All earnings are subject to Social Security tax.

MARRIED Persons WEEKLY Payroll Period
(For Wages Paid through December 2017)
If the wages are		And the number of withholding allowances claimed is
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is
500	510	34	27	19	11	4	0	0	0	0	0	0
510	520	35	28	20	12	5	0	0	0	0	0	0
520	530	37	29	21	13	6	0	0	0	0	0	0
530	540	38	30	22	14	7	0	0	0	0	0	0
540	550	40	31	23	15	8	0	0	0	0	0	0
550	560	41	32	24	16	9	1	0	0	0	0	0
560	570	43	33	25	17	10	2	0	0	0	0	0
570	580	44	34	26	18	11	3	0	0	0	0	0
580	590	46	35	27	19	12	4	0	0	0	0	0
590	600	47	36	28	20	13	5	0	0	0	0	0
600	610	49	38	29	21	14	6	0	0	0	0	0
610	620	50	39	30	22	15	7	0	0	0	0	0
620	630	52	41	31	23	16	8	1	0	0	0	0
630	640	53	42	32	24	17	9	2	0	0	0	0
640	650	55	44	33	25	18	10	3	0	0	0	0
650	660	56	45	34	26	19	11	4	0	0	0	0
660	670	58	47	35	27	20	12	5	0	0	0	0
670	680	59	48	37	28	21	13	6	0	0	0	0
680	690	61	50	38	29	22	14	7	0	0	0	0
690	700	62	51	40	30	23	15	8	0	0	0	0

Compute the following amounts for Susans wages for the current week. (Round FICA taxes, State income taxes and Net pay answers to 2 decimal places, e.g. 52.55.)

(1) Gross earnings.		$enter a dollar amount
(2) FICA taxes. (The 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages.)		$enter a dollar amount rounded to 2 decimal places
(3) Federal income taxes withheld.		$enter a dollar amount
(4) State income taxes withheld. (Assume a 2.0% rate.)		$enter a dollar amount rounded to 2 decimal places
(5) Net pay.		$enter a dollar amount rounded to 2 decimal places

eTextbook and Media

List of Accounts

Record Susans pay. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.)

Account Titles and Explanation	Debit	Credit
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount