William Barone, employee number 19, is employed as a baker in the desserts department. He was born on August 26, 1979, and was hired on October 1 of last year. His Social Security number is 342-73-4681. He lives at 30 Timber Lane, Willington, CT, 06279.

 

REQUIRED

For the week ended February 15, complete an employee earnings record for William Barone.

PAYROLL REGISTER AND PAYROLL JOURNAL ENTRY Karen Jolly operates a bakery called Karen's Cupcakes. She has five employees, all of whom are paid on a weekly basis. Karen's Cupcakes uses a payroll register, individual employee earnings records, and a general journal. Karen's Cupcakes uses a weekly federal income tax withholding table like the one in Figure 8-4 on pages 288 and 289. The payroll data for each employee for the week ended February 15,20-, are given below. Employees are paid 14 times the regular rate for working over 40 hours a week. No. of Marital Total Hours Total Earnings Jan. 1-Feb. 8 $2,400.00 3,360.00 2,935.00 2,745.00 2,650.75 Allowances 1 Worked Feb. 9-15 40 Status Rate $10.00 4 M 45 12.00 M 46 8.75 M 42 11.00 39 10.50 Social Security tax is withheld from the first $110,100 of earnings at the rate of 6.2%. Medicare tax is withheld at the rate of 1.45%, and city earnings tax at the rate of 1%, both appliced to gross pay. Hastings and Smith have $35 withheld and Nitobe and Tarshis have $15 withheld for health insurance. Nitobe and Tarshis have $25 with- held to be invested in the bakers' credit union. Hastings has $18.75 withheld and Smith has $43.75 withheld under a savings bond purchase plan. Karen's Cupcakes' payroll is met by drawing checks on its regular bank account. The checks were issued in sequence, beginning with No. 365.