Part A)

Earnings Taxable Earnings

Employee Hours Regular Overtime Gross FICA SUI

Ames 20 160.00 - 160.00 160.00 -

Baker 48 480.00 144.00 624.00 100.00 -

Cobb 40 400.00 - 400.00 - -

Dunn 44 320.00 48.00 368.00 368.00 368.00

1,360.00 192.00 1,552.00 628.00 368.00

Part B)

Date Accounts / Explanation Debit Credit

Dec. 29 Sales Salaries Expense 528.00
Office Salaries Expense 1,024.00
FICA Payable 38.94
Medicare Payable 22.51
FWT Payable 206.65
SWT Payable 52.20
Health Ins. Payable 42.00
Caritable Contrib. Payable 30.00
Salaries Payable 1,159.70
 6.2% X 1.45% X

ble Earnings Deductions

FUI FICA Medicare FWT SWT Health Ins. Other

- 9.92 2.32 9.40 3.60 12.00 -

- 6.20 9.05 92.80 17.20 9.00 10.00

- - 5.80 64.30 14.70 9.00 20.00

200.00 22.82 5.34 40.15 16.70 12.00 -

200.00 38.94 22.51 206.65 52.20 42.00 30.00

Part C)

Date Accounts / Explanation Debit Credit

Dec. 29 Payroll Tax Expense 79.61
FICA Payable 38.94
Medicare Payable 22.51
SUI Payable (368.00 X 4.5%) 16.56
FUI Payable (200.00 X .8%) 1.60
 GROSS PAY
Accts. Debited
Tot. Ded. Net Pay Sales Sal. Office Sal.

37.24 122.76 160.00

144.25 479.75 624.00

113.80 286.20 400.00

97.01 270.99 368.00

392.30 1,159.70 528.00 1,024.00