You will need to use thePayroll Register Templatefor your Continuing Payroll Problem- North Country Hotel and Resort Payroll submissions. The completed payroll register is used to complete the payroll problem for your final submission.

To complete this assignment, use your completed payroll register from your previous submissions.

You will need to submit thePayroll Problem Templateusing each of the following worksheets: Journal, General Ledger, Employee's Earnings Record, W2, and 941 North Country Hotel and Resort EOY.

Employee Earnings Record Worksheet

January 7: Use the information from the payroll register to complete each employee's earnings record. Complete the highlighted cells for each employee.

Journal Worksheet

January 7: Prepare the journal entry to transfer cash from the regular Cash account to the Payroll cash account for the net amount of the total payroll.POST to the General Ledger Worksheet.

January 7: Prepare the journal entry to record the employee's payroll, payroll taxes and net pay for the January 7 pay week.POST to the General Ledger Worksheet.

January 7: Prepare the journal entry to record the employer's taxes and liabilities created.POST to the General Ledger Worksheet. . January 12: Prepare the journal entry to record the pay checks are issued to employees.POST to the General Ledger Worksheet.

January 15: North Country Hotel and Resort is a monthly depositor and pays its FICA taxes and federal income taxes on the 15th of the following month. Use the January 1 beginning balances in the FICA and FIT accounts to record the deposit of the December taxes.POST to the General Ledger Worksheet. January 15: Prepare the journal entry the deposit of the December city taxes. City taxes are due on the 15th of the following month. Use the January 1 balances.POST to the General Ledger Worksheet.

January 15: State tax (SIT) is due. Prepare the journal entry to deposit the State income taxes. Use the January 1 balances.POST to the General Ledger Worksheet. W2 Worksheet

Prepare a W2 for Terrance Hinz. January 7 was her last day of work. Terrance's address is 755 Woodridge Ave, Hoover MN 12345. North Country Hotel and Resort EIN is 00-1111123. The Employer State ID is P000123. The employer address is 675 Sunnybrook Lane, Northern MN 12345. Be sure to complete the highlighted cells.

941 Worksheet

The quarterly report was filed on a 941. A new employee has completed a rough draft of Form 941 (see 941 workbook page) for the quarter ending December of last year. You are auditing the form before submitting it. The balances from last quarter are in the general ledger accounts. The company is a semiweekly depositor. Indicate any changes or errors that should be made to the form before it is signed and submitted. Write your changes in the text box provided to the right of the form.

January 19: On January 1, North Country Hotel and Resort hired an independent contractor to develop scheduling software. This is a year contract for $120,000/annual. The contractor is paid bi-weekly on Fridays. The first pay period is for the week January 1-5 and January 8-12. Payday is January 19. Independent contractors are not employees, so the accounts payable department would normally issue the checks and generate a 1099 at the end of the year. Calculate the first paycheck payment to the independent contractor and record the journal entry. For our example you can use Salaries and Wages Expense and Cash accounts.

Submit your completed assignment by following the directions linked below. Please check theCourse Calendarfor specific due dates.

Save your assignment as an Excel spreadsheet. (Mac users, please remember to append the ".xlsx" extension to the filename.) The name of the file should be your first initial and last name, followed by an underscore and the name of the assignment, and an underscore and the date. An example is shown below:

For the Period Ending: Jan. 07, 20XX Regular Earnings No. Employee Overtime Earnings Marital Status Allow. Hours S 2 40 $ 16.75 $ 670.00 Hourly Rate Earnings 300 Adams, Nikki 111 Barr, Stephanie S 1 40 $ 13.25 $ 530.00 208 Duginski, Samuel M 3 40 $ 12.50 $ 198 Glander, Morgan M 5 40 $ 189 Hines, Terrance M 4 39 68 Jama, Adamo S 0 45 Lee, Min M 8 17 Rorberts, Tammi S 12 Vick, Tomika 9 Yo, Margaret Totals Hours Hourly Rate 2 $ 25.13 500.00 5 $ 18.75 14.90 $ 596.00 1 $ 22.35 $ 11.85 $ 462.15 40 $ 26.38 $ 1,055.00 12 $ 39.56 40 $ 18.75 $ 750.00 2 40 $ 24.25 $ 970.15 1 $ 36.38 M 6 40 $ 26.77 $ 1,070.77 M 4 $ 2,346.15 $ 8,950.23 North Country Hotel and Resort Payroll Register Overtime Earnings FICA Total Gross Earnings Earnings $ 50.25 $ 93.75 $ 22.35 $ $ $ 474.75 36.38 677.48 Health Plan $ 720.25 $ $ 530.00 $ 593.75 $ 401K / Simple OASDI HI FIT SIT 55.00 $ 25.00 $ 44.66 $ 10.44 $ 58.00 $ 12.81 $ 55.00 $ 38.00 $ 32.86 $ 7.69 $ 38.00 $ 8.74 $ 105.00 $ 52.00 $ 36.81 $ 8.61 $ 4.00 $ 8.74 618.35 $ 105.00 $ 28.00 $ 38.34 $ 8.97 $ - $ 9.71 $ 462.15 $ 105.00 $ 40.00 $ 28.65 $ 6.70 $ - $ 6.34 $ 1,529.75 $ 55.00 $ 75.00 $ 94.84 $ 22.18 258.04 $ 28.00 $ 750.00 $ 105.00 $ 60.00 $ 46.50 $ 10.88 $ - $ 11.70 $ 1,006.53 $ 55.00 $ 55.00 $ 62.41 $ 14.59 $ 96.00 $ 17.93 $ 1,070.77 $ 105.00 $ 66.00 $ 66.39 $ 15.53 $ 27.00 $ 18.00 $ 2,346.15 $ 105.00 $ 125.00 $ 145.46 $ 34.02 $ 249.04 $ 42.32 $ 9,627.71 $ 850.00 $ 564.00 $ 596.92 $ 139.60 $ 730.08 $ 164.27 $ Net Pay CIT SUTA Check No. Taxable Earnings Amount OASDI HI Income Taxes FUTA $ 6.40 $ 5.04 21313 $ 502.90 $ 720.25 $ 720.25 $ 640.25 $ 720.25 $ 4.37 $ 3.71 21314 $ 341.64 $ 530.00 $ 530.00 $ 437.00 $ 530.00 $ 4.37 $ 4.16 21315 $ 370.07 $ 593.75 $ 593.75 $ 436.75 $ 593.75 $ 4.85 $ 4.33 21316 $ 419.16 $ 618.35 $ 618.35 $ 485.35 $ 618.35 $ 3.17 $ 3.24 21317 $ 269.05 $ 462.15 $ 462.15 $ 317.15 $ 462.15 $ 14.00 $ 10.71 21318 $ 971.98 $ 1,529.75 $ 1,529.75 $ 1,399.75 $ 1,529.75 $ 5.85 $ 5.25 21319 $ 504.83 $ 750.00 $ 750.00 $ 585.00 $ 750.00 $ 8.97 $ 7.05 21320 $ 689.59 $ 1,006.53 $ 1,006.53 $ 896.53 $ 1,006.53 $ 9.00 $ 7.50 21321 $ 756.37 $ 1,070.77 $ 1,070.77 $ 899.77 $ 1,070.77 $ 21.16 $ 16.42 21322 $ 1,607.73 $ 2,346.15 $ 2,346.15 $ 2,116.15 $ 2,346.15 $ 82.14 $ 67.39 $ 6,433.30 $ 9,627.71 $ 9,627.71 $ 8,213.71 $ 9,627.71 Employer Taxes Taxable Earnings Rate OASDI $ 9,627.71 6.2% HI $ 9,627.71 1.45% FUTA $ 9,627.71 0.60% SUTA $ 9,627.71 5.75% gs SUTA $ 720.25 $ 530.00 $ 593.75 $ 618.35 $ 462.15 $ 1,529.75 $ 750.00 $ 1,006.53 $ 1,070.77 $ 2,346.15 $ 9,627.71 er Taxes OASDI Tax $ 596.92 HI Tax $ 139.60 FUTA Tax $ 57.77 SUTA Tax $ 553.59 Page 20 JOURNAL DATE 20-- DESCRIPTION DEBIT CREDIT Page 21 JOURNAL DATE 20-- DESCRIPTION DEBIT CREDIT Page 22 JOURNAL DATE 20-- DESCRIPTION DEBIT CREDIT Page 23 JOURNAL DATE 20-- DESCRIPTION DEBIT CREDIT GENERAL LEDGER ACCOUNT: CASH BALANCE DATE ITEM DEBIT CREDIT DEBIT CREDIT 20-- Jan ACCOUNT: 1 Balance 100,000.32 PAYROLL CASH BALANCE DATE ITEM DEBIT CREDIT DEBIT CREDIT 20-- Jan ACCOUNT: 1 Balance 5,486.66 FICA TAXES PAYABLE - EMPLOYEE OASDI BALANCE DATE 20-- ITEM Taxes paid last quarter $7,157.31 DEBIT CREDIT DEBIT CREDIT Jan. ACCOUNT: 1 Balance 594.67 FICA TAXES PAYABLE - EMPLOYEE HI BALANCE DATE 20-- Jan. ACCOUNT: ITEM DEBIT CREDIT DEBIT CREDIT Taxes paid last quarter $1,673.88 1 Balance 166.68 EMPLOYEES FIT PAYABLE BALANCE DATE 20-- Jan. ACCOUNT: ITEM DEBIT CREDIT DEBIT CREDIT Taxes paid last quarter $15,854.00 1 Balance EMPLOYEES SIT PAYABLE 5,350.26 BALANCE DATE ITEM DEBIT CREDIT DEBIT CREDIT 20-- Jan. ACCOUNT: 1 Balance 1,134.66 EMPLOYEES SUTA PAYABLE BALANCE DATE ITEM DEBIT CREDIT DEBIT CREDIT 20-- Jan. ACCOUNT: 1 Balance 200.00 EMPLOYEES CIT PAYABLE BALANCE DATE ITEM DEBIT CREDIT DEBIT CREDIT 20-- Jan. 1 Balance 320.00 ACCOUNT: HEALTH INSURANCE PREMIUMS PAYABLE BALANCE DATE ITEM DEBIT CREDIT DEBIT CREDIT 20-- Jan. ACCOUNT: 1 Balance 1,200.00 401K/SIMPLE CONTRIBUTIONS PAYABLE BALANCE DATE ITEM DEBIT CREDIT DEBIT CREDIT 20-- Jan. ACCOUNT: 1 Balance 2,500.86 FICA TAXES PAYABLE - EMPLOYER OASDI BALANCE DATE 20-- Jan. ITEM DEBIT CREDIT DEBIT CREDIT Taxes paid last quarter $7,157.25 1 Balance 594.70 ACCOUNT: FICA TAXES PAYABLE - EMPLOYER HI BALANCE DATE 20-- Jan. ACCOUNT: ITEM DEBIT CREDIT DEBIT CREDIT Taxes paid last quarter $1,673.87 1 Balance 166.67 SUTA TAXES PAYABLE - EMPLOYER BALANCE DATE ITEM DEBIT CREDIT DEBIT CREDIT 20-- Jan. 1 Balance 350.00 DEPARTMENT OCCUPATION WORKS IN (STATE) SEX M Hospitality Housekeeping X MN S.S. ACCOUNT NO. 000-00-1534 UNION DUES OTHER Health Insurance (Pre-tax FIT) $55/payperiod 20___ OVERTIME EARNINGS PAYDAY RATE AMOUNT 1 HRS. RATE 0.00 AMOUNT 0.00 W/H MARITAL WEEKLY RATE $ ALLOW. STATUS HOURLY RATE $ $ DEDUCTIONS NET PAID FICA OASDI 0.00 S $ CUMULATIVE EARNINGS HRS. Nikki SALARY OVERTIME RA REGULAR EARNINGS YEAR-TO-DATE FIRST Adams OTHER DEDUCTIONS INFORMATION HEALTH INSURANCE NAME - LAST F OTHER HI 0.00 FIT 0.00 SIT 0.00 SUTA 0.00 0.00 CIT 0.00 SIMPLE DEDUCTIONS 0.00 AMOUNT 0.00 0.00 1/7 2 3 4 QTR. TOT. YR. TOT. DEPARTMENT OCCUPATION WORKS IN (STATE) SEX M Hospitality Housekeeping MN S.S. ACCOUNT NO. x 000-00-2212 OTHER REGULAR EARNINGS OVERTIME EARNINGS YEAR-TO-DATE 1 1/7 2 3 4 QTR. TOT. YR. TOT. RATE AMOUNT 0.00 HRS. RATE AMOUNT 0.00 OVERTIME RA $ CUMULATIVE MARITAL ALLOW. STATUS NET PAID FICA OASDI 0.00 W W/H DEDUCTIONS EARNINGS HRS. HOURLY RATE WEEKLY RATE Health Insurance (Pre-tax FIT) $55/payperiod 20___ Stephanie $ $ $ SALARY UNION DUES PAYDAY FIRST Barr OTHER DEDUCTIONS INFORMATION HEALTH INSURANCE NAME - LAST F 0.00 OTHER HI FIT 0.00 SIT 0.00 0.00 SUTA 0.00 CIT 0.00 SIMPLE 0.00 DEDUCTIONS 0.00 AMOUNT 0.00 DEPARTMENT OCCUPATION WORKS IN (STATE) SEX M Hospitality Housekeeping MN S.S. ACCOUNT NO. x 000-00-2415 UNION DUES OTHER Health Insurance (Pre-tax FIT) $105/payperiod 20___ OVERTIME EARNINGS PAYDAY RATE AMOUNT 1 HRS. RATE 0.00 AMOUNT W/H MARITAL WEEKLY RATE $ ALLOW. STATUS HOURLY RATE $ $ DEDUCTIONS 0.00 NET PAID FICA OASDI 0.00 J $ CUMULATIVE EARNINGS HRS. Samual SALARY OVERTIME RA REGULAR EARNINGS YEAR-TO-DATE FIRST Duginski OTHER DEDUCTIONS INFORMATION HEALTH INSURANCE NAME - LAST F OTHER HI 0.00 FIT 0.00 SIT 0.00 SUTA 0.00 0.00 CIT 0.00 SIMPLE DEDUCTIONS 0.00 AMOUNT 0.00 0.00 1/7 2 3 4 QTR. TOT. YR. TOT. DEPARTMENT OCCUPATION WORKS IN (STATE) SEX M Hospitality Housekeeping MN S.S. ACCOUNT NO. x 000-00-2726 OTHER REGULAR EARNINGS OVERTIME EARNINGS YEAR-TO-DATE 1 1/7 2 3 4 QTR. TOT. YR. TOT. RATE AMOUNT 0.00 HRS. RATE AMOUNT 0.00 OVERTIME RA $ CUMULATIVE MARITAL ALLOW. STATUS NET PAID FICA OASDI 0.00 P W/H DEDUCTIONS EARNINGS HRS. HOURLY RATE WEEKLY RATE Health Insurance (Pre-tax FIT) $105/payperiod 20___ Morgan $ $ $ SALARY UNION DUES PAYDAY FIRST Glander OTHER DEDUCTIONS INFORMATION HEALTH INSURANCE NAME - LAST F 0.00 OTHER HI FIT 0.00 SIT 0.00 0.00 SUTA 0.00 CIT 0.00 SIMPLE 0.00 DEDUCTIONS 0.00 AMOUNT 0.00 DEPARTMENT OCCUPATION WORKS IN (STATE) SEX M Hospitality Housekeeping MN S.S. ACCOUNT NO. x 000-00-7826 UNION DUES OTHER Health Insurance (Pre-tax FIT) $105/payperiod 20___ OVERTIME EARNINGS PAYDAY RATE AMOUNT 1 HRS. RATE 0.00 AMOUNT W/H MARITAL WEEKLY RATE $ ALLOW. STATUS HOURLY RATE $ $ DEDUCTIONS 0.00 NET PAID FICA OASDI 0.00 J $ CUMULATIVE EARNINGS HRS. Terrance SALARY OVERTIME RA REGULAR EARNINGS YEAR-TO-DATE FIRST Hines OTHER DEDUCTIONS INFORMATION HEALTH INSURANCE NAME - LAST F OTHER HI 0.00 FIT 0.00 SIT 0.00 SUTA 0.00 0.00 CIT 0.00 SIMPLE DEDUCTIONS 0.00 AMOUNT 0.00 0.00 1/7 2 3 4 QTR. TOT. YR. TOT. DEPARTMENT OCCUPATION WORKS IN (STATE) SEX M Office Human Resources MN S.S. ACCOUNT NO. x 000-00-6923 OTHER REGULAR EARNINGS OVERTIME EARNINGS YEAR-TO-DATE 1 1/7 2 3 4 QTR. TOT. YR. TOT. RATE AMOUNT 0.00 HRS. RATE AMOUNT 0.00 OVERTIME RA $ CUMULATIVE MARITAL ALLOW. STATUS NET PAID FICA OASDI 0.00 S W/H DEDUCTIONS EARNINGS HRS. HOURLY RATE WEEKLY RATE Health Insurance (Pre-tax FIT) $55/payperiod 20___ Adamao $ $ $ SALARY UNION DUES PAYDAY FIRST Jama OTHER DEDUCTIONS INFORMATION HEALTH INSURANCE NAME - LAST F 0.00 OTHER HI FIT 0.00 SIT 0.00 0.00 SUTA 0.00 CIT 0.00 SIMPLE 0.00 DEDUCTIONS 0.00 AMOUNT 0.00 DEPARTMENT OCCUPATION WORKS IN (STATE) SEX M Office Supervisor MN S.S. ACCOUNT NO. x 000-00-4567 UNION DUES OTHER Health Insurance (Pre-tax FIT) $105/payperiod 20___ OVERTIME EARNINGS PAYDAY RATE 1 $ WEEKLY RATE $ HOURLY RATE $ CUMULATIVE AMOUNT HRS. RATE 0.00 AMOUNT 0.00 W/H MARITAL ALLOW. STATUS $ NET PAID FICA OASDI 0.00 S monthly DEDUCTIONS EARNINGS HRS. Min SALARY OVERTIME RA REGULAR EARNINGS YEAR-TO-DATE FIRST Lee OTHER DEDUCTIONS INFORMATION HEALTH INSURANCE NAME - LAST F OTHER HI 0.00 FIT 0.00 SIT 0.00 SUTA 0.00 0.00 CIT 0.00 SIMPLE DEDUCTIONS 0.00 AMOUNT 0.00 0.00 1/7 2 3 4 QTR. TOT. YR. TOT. DEPARTMENT OCCUPATION WORKS IN (STATE) SEX M Office Accounting MN S.S. ACCOUNT NO. X 000-00-5537 OTHER WEEKLY RATE HOURLY RATE OVERTIME EARNINGS PAYDAY YEAR-TO-DATE 1 1/7 2 3 4 QTR. TOT. YR. TOT. CUMULATIVE AMOUNT 0.00 HRS. RATE AMOUNT 0.00 MARITAL STATUS NET PAID FICA OASDI 0.00 W/H ALLOW. DEDUCTIONS EARNINGS RATE N monthly $ OVERTIME RA REGULAR EARNINGS HRS. Tammi $ $ $ SALARY UNION DUES Health Insurance (Pre-tax FIT) $55/payperiod 20___ FIRST Rorberts OTHER DEDUCTIONS INFORMATION HEALTH INSURANCE NAME - LAST F 0.00 OTHER HI FIT 0.00 SIT 0.00 0.00 SUTA 0.00 CIT 0.00 SIMPLE 0.00 DEDUCTIONS 0.00 AMOUNT 0.00 DEPARTMENT OCCUPATION WORKS IN (STATE) SEX M Sales Sales MN S.S. ACCOUNT NO. X 000-00-2244 OTHER DEDUCTIONS INFORMATION HEALTH INSURANCE Health Insurance (Pre-tax FIT) $105/payperiod UNION DUES NAME - LAST FIRST F OTHER Vick Tomika SALARY $ WEEKLY RATE $ HOURLY RATE $ OVERTIME RA $ N monthly W/H MARITAL ALLOW. STATUS Form W2 Wage and Tax Statement 20XX a Employee's Social Secuirty Number 1 Wages, tips, other compensation 2 Federal income tax withheld b Emplolyer identification number (EIN) c Employer's name, address, and ZIP Code 3 Social security wages 4 Social security tax withheld 5 Medicare wages and tips 6 Medicare tax withheld 7 Social security tips 8 Allocated tips 9 10 Dependent care benefits 11 Nonqualified plans 12a 12b d Control Number e Employee's First name and initial Last Name f Employee's address and ZIP Code 15 State Employer's State ID Number 13 Statutory employee 16 State wages, tips, etc. Retirement plan X 14 Other 17 State income tax Third-party sick pay 18 Local wages, tips, etc. 12c 12d 19 Local income tax 20 Locality Name Type your corrections below