Zolnick Enterprises has two hourly employees, Kelly and Jon. Both employees earn overtime at the rate of 1 times the hourly rate for hours worked in excess of 40 per week. Assume the Social Security tax rate is 6 percent on the first $110,000 of wages and the Medicare tax rate is 1.5 percent on all earnings. Federal income tax withheld for Kelly and Jon was $260 and $220 respectively. The following information is for the first week in January 2016:

Employee	Hours Worked	Wage Rate per Hour
Kelly	54	$32
Jon	44	$26

Required

a.	Calculate the gross pay for each employee for the week.

b.	Calculate the net pay for each employee for the week.(Round intermediate calculations and final answers to 2 decimal places.)

c.	Prepare the general journal entry to record payment of the wages.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to 2 decimal places.)