Yemi's Drug Store has four employees who are paid on an hourly basis plus time-and-a-half for all

hours worked in excess of 40 a week. Payroll data for the week ended February 15, 2012, are shown

below.

Employee Hours Hourly F.I.T.W Contributions

Worked Rate

M. Dvorska 39 $12.00 $34 $ -0-

D. Mottl 42 $11.00 $20 $10.00

L. Abbasova 44 $10.00 $51 $5.00

A. Lee 46 $10.00 $36 $5.00

The following tax rates are applicable: FICA 8%, state income taxes 3%, state unemployment taxes

5.4%, and federal unemployment 0.8%. The first three employees are sales clerks (store wages

expense). The fourth employee performs administrative duties (office wages expense).

Instructions

(a) payroll register for the weekly payroll.

Yemi's Drug Store

Payroll Register

For the week ended February 15, 2012

Employees Hours Regular Overtime Gross FICA F.I.T S.I.T United Fund Total Net Pay Salaries Wages Expense

M. Dvorska 39

D. Mottl 42

L. Abbasova 44

A. Lee 46

(b) Journalize the payroll on February 15, 2012, and the accrual of employer payroll taxes.

(c) Journalize the payment of the payroll on February 16, 2012.

(d) Journalize the remittance to the Federal Reserve bank on February 28, 2012, of the FICA and

federal income taxes payable to the government.