The following data for Southern Home Products Inc. relate to the payroll for the week ended December 7, 2006:

Employees O and T are office staff and all of the other employees are sales personnel.
All sales personnel are paid 11/2 times the regular rate for all hours in excess of 40 hours per week. The social security tax rate is 6.0% on the first $100,000 of each employee's annual earnings, and Medicare tax is 1.5% of each employee's annual earnings. The next payroll check to be used is No. 818.

Instructions
1. Prepare a payroll register for Southern Home Products Inc. for the week ended December 7, 2006.
2. Journalize the entry to record the payroll for theweek.

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Accumulated Hourly Weekly Federal U.S. Savings Bonds Hours Earnings, Nov. 30 Employee Worked Rat Salary Tax 45.00 25.00 $28.00 22.00 S35.00 292.60 82.50 564.00 144.00 168.00 190.37 121.60 215.00 455.40 64,200.00 12,600.00 112,800.00 35,600.00 40,500.00 38,700.00 30,720.00 48,000.00 82,600.00 2,350.00 50.00 15.00 10.00 40.00 40.00 46.00 40.00 9 20.00 18.50 2 15.00 1,000.00 50.00 36.00 40.00