RAPID DELIVERY COMPANY EMPLOYEE MASTER FILE

Updated: 10/1/2015
Employee Employee Name Date Social Job Title Expense
Number Last First of Hire Security Account
Number
1010 Martinez Michelle 10/1/2015 325-46-3276 President G&A
1020 Hunter Joe 10/1/2015 394-29-8122 Warehouse Manager Warehouse
1030 Litton Kathy 10/1/2015 399-26-7984 Truck Driver Driver
1040 Hawkins Mark 10/1/2015 389-23-3269 Truck Driver Driver
1050 Briggs Karen 10/1/2015 235-82-1219 Office Manager G&A
1060 Knight Russ 10/1/2015 335-41-9266 Truck Driver Driver

Employee Employee Name Hourly/ Regular Medical Retirement

Number Last First Salaried Rate Insurance Contributions
Premiums
1010 Martinez Michelle Salaried 65,000.00 100.00 250.00
1020 Hunter Joe Salaried 44,980.00 100.00 200.00
1030 Litton Kathy Hourly 14.50 100.00 50.00
1040 Hawkins Mark Hourly 14.25 50.00 -
1050 Briggs Karen Hourly 13.50 50.00
1060 Knight Russ Hourly 13.00 100.00 -
ER FILE

Marital Withholding Withholding

Status Allowances Allowances
Federal State
Married 4 4
Married 3 3
Married 3 3
Single 3 3
Single 1 1
Married 3 3

United Way
Contributions

25.00
15.00

10.00

5.00
 2015 Payroll Calendar

October December
S M T W R F S S M
1 2 3
4 5 6 7 8 9 10E 6 7
11 12 13 14 15 16P 17 13 14
18 19 20 21 22 23 24E 20 21
25 26 27 28 29 30P 31 27 28
*5 week days of accrued waged to be paid on 11/7

November
S M T W R F S
1 2 3 4 5 6 7E
8 9 10 11 12 13P 14
15 16 17 18 19 20 21E
22 23 24 25 26H 27P 28
29 30

E - End of pay period

P - Payday
H - Paid Holiday
T W R F S
1 2 3 4 5E
8 9 10 11P 12
15 16 17 18 19E
22 23 24P 25H 26
29 30 31 Jan 2E
 Exhibit 5: Payroll Register/Journal

Payperiod ending: 10/10/2015

Payroll paid: 10/16/2015

Employee Name Expense Marital Withholding Regular Total Overtime Double Regular Overtime Double- Gross
Number Last First Account Status Allowanaces Rate Hours Hours Time Earnings Premium time Earnings
Hours Premium
1010 Martinez Michelle G&A (8020) M 4 2,500.00 2,500.00 2,500.00
1020 Hunter Joe Warehouse (8030) M 3 1,730.00 1,730.00 1,730.00
1030 Litton Kathy Driver (8010) M 3 14.50 87.00 3.00 4.00 1,261.50 21.75 58.00 1,341.25
1040 Hawkins Mark Driver (8010) S 3 14.25 92.00 10.00 2.00 1,311.00 71.30 28.50 1,410.80
1050 Briggs Karen G&A (8020) S 1 13.50 90.00 10.00 - 1,215.00 67.50 - 1,282.50
1060 Knight Russ Driver (8010) M 3 13.00 94.00 6.00 - 1,222.00 39.00 - 1,261.00
Total 363.00 29.00 6.00 9,239.50 199.55 86.50 9,525.55

Employee Medical OASDI Medicare OASDI Medicare Retirement FWT/SWT Earnings FWT SWT United Total Net
Number Insurance Wages Wages Withholding Withholding Contribution Earnings less % Method Brackets Way Deductions Amount
Premiums Allowances Contributions
2060 2040 2050 2070 2020 2030 2075 2010
1010 100.00 2,400.00 2,400.00 148.80 34.80 250.00 2,150.00 1,534.80 145.12 117.32 25.00 821.04 1,678.96
1020 100.00 1,630.00 1,630.00 101.06 23.64 200.00 1,430.00 968.60 63.76 64.40 15.00 567.86 1,162.14
1030 100.00 1,241.25 1,241.25 76.96 18.00 50.00 1,191.25 729.85 39.89 46.40 331.25 1,010.00
1040 50.00 1,360.80 1,360.80 84.37 19.73 1,360.80 899.40 103.96 63.40 10.00 331.46 1,079.34
1050 1,282.50 1,282.50 79.52 18.60 50.00 1,232.50 1,078.70 130.86 56.20 335.18 947.32
1060 100.00 1,161.00 1,161.00 71.98 16.83 1,161.00 699.60 36.86 44.10 5.00 274.77 986.23
Total 450.00 9,075.55 9,075.55 562.69 131.60 550.00 8,525.55 5,910.95 520.45 391.82 55.00 2,661.56 6,863.99

Payroll Journal Results: See General Journal for Payroll Tax and Employer Benefit Expense Entries.
GL Number Description Post Ref. Debit Credit
8010 Drivers' Wages Expense 8010 4,013.05 Employer SUTA and FUTA Calculations (review employee earnings records for wage adjustments as needed):
8020 G&A Wages Expense 8020 3,782.50
8030 Warehouse Wages Expense 8030 1,730.00 FUTA 54.45
2010 Payroll Payable 2010 6,863.99
2020 FWT Payable 2020 520.45 SUTA 326.72
2030 SWT Payable 2030 391.82
2040 OASDI Payable 2040 562.69 Information for Employer FUTA and SUTA Tax Calculations
2050 Medicare Payable 2050 131.60 New YTD FUTA New YTD SUTA
2060 Medical Insurance Payable 2060 450.00 FUTA Wages SUTA Wages
2070 Retirement Program Payable 2070 550.00 Employee Wages This Payroll Wages This Payroll
2075 United Way Payable 2075 55.00 1010 2,400.00 2,400.00 2,400.00 2,400.00
Total 9,525.55 9,525.55 1020 1,630.00 1,630.00 1,630.00 1,630.00
1030 1,241.25 1,241.25 1,241.25 1,241.25
1040 1,360.80 1,360.80 1,360.80 1,360.80
1050 1,282.50 1,282.50 1,282.50 1,282.50
1060 1,161.00 1,161.00 1,161.00 1,161.00
9,075.55 9,075.55 9,075.55 9,075.55
*FUTA 2015 Ceiling is $7,000 per employee
*SUTA 2015 Ceiling is $14,000 per employee
 Payroll Register/Journal

Payperiod ending: 10/24/2015

Payroll paid: 10/30/2015

Employee Name Expense Marital Withholding Regular Total Overtime Double Regular Overtime Double- Gross
Number Last First Account Status Allowanaces Rate Hours Hours Time Earnings Premium time Earnings
Hours Premium
1010 Martinez Michelle G&A (8020) M 4 2,500.00 2,500.00 2,500.00
1020 Hunter Joe Warehouse (8030) M 3 1,730.00 1,730.00 1,730.00
1030 Litton Kathy Driver (8010) M 3 14.50 89.00 5.00 2.00 1,290.50 36.25 29.00 1,355.75
1040 Hawkins Mark Driver (8010) S 3 14.25 85.00 5.00 - 1,211.25 35.65 - 1,246.90
1050 Briggs Karen G&A (8020) S 1 13.50 86.00 6.00 - 1,161.00 40.50 - 1,201.50
1060 Knight Russ Driver (8010) M 3 13.00 84.00 5.00 - 1,092.00 32.50 - 1,124.50
Total 344.00 21.00 2.00 8,984.75 144.90 29.00 9,158.65

Employee Medical OASDI Medicare OASDI Medicare Retirement FWT/SWT Earnings FWT SWT United Total Net
Number Insurance Wages Wages Withholding Withholding Contribution Earnings less Way Deductions Amount
Premiums Allowances Contributions
2060 2040 2050 2070 2020 2030 2075 2010
1010 100.00 2,400.00 2,400.00 148.80 34.80 250.00 2,150.00 1,534.80 145.12 117.32 25.00 821.04 1,678.96
1020 100.00 1,630.00 1,630.00 101.06 23.64 200.00 1,430.00 968.60 63.76 64.40 15.00 567.86 1,162.14
1030 100.00 1,255.75 1,255.75 77.86 18.21 50.00 1,205.75 744.35 41.34 47.10 334.51 1,021.24
1040 50.00 1,196.90 1,196.90 74.21 17.36 1,196.90 735.50 79.38 51.50 10.00 282.45 964.45
1050 1,201.50 1,201.50 74.49 17.42 50.00 1,151.50 997.70 118.71 50.60 311.22 890.28
1060 100.00 1,024.50 1,024.50 63.52 14.86 1,024.50 563.10 23.21 34.10 5.00 240.69 883.81
Total 450.00 8,708.65 8,708.65 539.94 126.29 550.00 8,158.65 5,544.05 471.52 365.02 55.00 2,557.77 6,600.88

Payroll Journal Results: See General Journal for Payroll Tax and Employer Benefit Expense Entries.
GL Number Description Post Ref. Debit Credit
8010 Drivers' Wages Expense 8010 3,727.15 Employer SUTA and FUTA Calculations (review employee earnings records for wage adjustments as needed):
8020 G&A Wages Expense 8020 3,701.50
8030 Warehouse Wages Expense 8030 1,730.00 FUTA 52.25
2010 Payroll Payable 2010 6,600.88
2020 FWT Payable 2020 471.52 SUTA 313.51
2030 SWT Payable 2030 365.02
2040 OASDI Payable 2040 539.94 Information for Employer FUTA and SUTA Tax Calculations
2050 Medicare Payable 2050 126.29 New YTD FUTA New YTD SUTA
2060 Medical Insurance Payable 2060 450.00 FUTA Wages SUTA Wages
2070 Retirement Program Payable 2070 550.00 Employee Wages This Payroll Wages This Payroll
2075 United Way Payable 2075 55.00 1010 4,800.00 2,400.00 4,800.00 2,400.00
Total 9,158.65 9,158.65 1020 3,260.00 1,630.00 3,260.00 1,630.00
1030 2,497.00 1,255.75 2,497.00 1,255.75
1040 2,557.70 1,196.90 2,557.70 1,196.90
1050 2,484.00 1,201.50 2,484.00 1,201.50
1060 2,185.50 1,024.50 2,185.50 1,024.50
17,784.20 8,708.65 17,784.20 8,708.65
*FUTA 2015 Ceiling is $7,000 per employee
*SUTA 2015 Ceiling is $14,000 per employee
 Exhibit 5: Payroll Register/Journal

Accrued Hours for weekdays as of 10/31/15: 5

Pay Date for Accrued Days: 11/13/2015

Employee Name Expense Marital Withholding

Number Last First Account Status Allowanaces

1010 Martinez Michelle G&A (8020) M 4

1020 Hunter Joe Warehouse (8030) M 3
1030 Litton Kathy Driver (8010) M 3
1040 Hawkins Mark Driver (8010) S 3
1050 Briggs Karen G&A (8020) S 1
1060 Knight Russ Driver (8010) M 3
Total

Employee Medical OASDI Medicare OASDI Medicare

Number Insurance Wages Wages Withholding Withholding
Premiums
2060 2040 2050
1010
1020
1030
1040
1050
1060
Total - - - - -

See General Journal for additional Entries for Accrued Employee Earnings and Accrued Payroll Tax

Calculation of Accrued Payroll Tax Expense (11.85% of Accrued Earnings):

OASDI 6.20%
Medicare 1.45%
FUTA 0.60%
SUTA 3.60%
11.85%
xhibit 5: Payroll Register/Journal

Regular Total Overtime Double Regular Overtime Double- Gross

Rate Hours Hours Time Earnings Premium time Earnings
Hours Premium
2,500.00 40.00 1,250.00 1,250.00
1,730.00 40.00 865.00 865.00
14.50 40.00 580.00 - - 580.00
14.25 40.00 570.00 - - 570.00
13.50 40.00 540.00 - - 540.00
13.00 40.00 520.00 - - 520.00
363.00 29.00 6.00 4,325.00 - - 4,325.00

Retirement FWT/SWT Earnings FWT SWT United Total Accrual

Contribution Earnings less % Method Brackets Way Deductions Amount
Allowances Contributions
2070 2020 2030 2075 2010
1,250.00
865.00
580.00
570.00
540.00
520.00
- - - - - - - 4,325.00

ngs and Accrued Payroll Tax Expense.

Accrued Earnings): 512.51

 Payroll Register/Journal

Payperiod ending: 11/7/2015

Payroll paid: 11/13/2015

Employee Name Expense Marital Withholding Regular Total Overtime Double Regular Overtime Double- Gross
Number Last First Account Status Allowanaces Rate Hours Hours Time Earnings Premium time Earnings
Hours Premium
1010 Martinez Michelle G&A (8020) M 4 2,500.00 2,500.00 2,500.00
1020 Hunter Joe Warehouse (8030) M 3 1,730.00 1,730.00 1,730.00
1030 Litton Kathy Driver (8010) M 3 14.50 82.00 2.00 1,189.00 14.50 - 1,203.50
1040 Hawkins Mark Driver (8010) S 3 14.25 83.00 3.00 - 1,182.75 21.39 - 1,204.14
1050 Briggs Karen G&A (8020) S 1 13.50 87.00 7.00 - 1,174.50 47.25 - 1,221.75
1060 Knight Russ Driver (8010) M 3 13.00 87.00 3.00 - 1,131.00 19.50 - 1,150.50
Totals 339.00 15.00 - 8,907.25 102.64 - 9,009.89

Employee Medical OASDI Medicare OASDI Medicare Retirement FWT/SWT Earnings FWT SWT United Total Net
Number Insurance Wages Wages Withholding Withholding Contribution Earnings less Way Deductions Amount
Premiums Allowances Contributions
2060 2040 2050 2070 2020 2030 2075 2010
1010 100.00 2,400.00 2,400.00 148.80 34.80 250.00 2,150.00 1,534.80 145.12 117.32 25.00 821.04 1,678.96
1020 100.00 1,630.00 1,630.00 101.06 23.64 200.00 1,430.00 968.60 63.76 64.40 15.00 567.86 1,162.14
1030 100.00 1,103.50 1,103.50 68.42 16.00 50.00 1,053.50 592.10 26.11 36.20 - 296.73 906.77
1040 50.00 1,154.14 1,154.14 71.56 16.74 1,154.14 692.74 72.96 48.70 10.00 269.96 934.18
1050 1,221.75 1,221.75 75.75 17.72 50.00 1,171.75 1,017.95 121.74 52.00 317.21 904.54
1060 100.00 1,050.50 1,050.50 65.13 15.23 1,050.50 589.10 25.81 36.20 5.00 247.37 903.13
Total 450.00 8,559.89 8,559.89 530.72 124.13 550.00 8,009.89 5,395.29 455.50 354.82 55.00 2,520.17 6,489.72

Payroll Journal Results: See General Journal for Payroll Tax and Employer Benefit Expense Entries. Net Amount total
should be $6,489.72
GL Number Description Post Ref. Debit Credit
8010 Drivers' Wages Expense 8010 3,558.14 Employer SUTA and FUTA Calculations (review employee earnings records for wage adjustments as needed):
8020 G&A Wages Expense 8020 3,721.75
8030 Warehouse Wages Expense 8030 1,730.00 FUTA 50.16 *adjustment for Michelle Martinez
2010 Payroll Payable 2010 6,489.72
2020 FWT Payable 2020 455.50 SUTA 308.16
2030 SWT Payable 2030 354.82
2040 OASDI Payable 2040 530.72 Information for Employer FUTA and SUTA Tax Calculations
2050 Medicare Payable 2050 124.13 New YTD FUTA New YTD SUTA
2060 Medical Insurance Payable 2060 450.00 FUTA Wages SUTA Wages
2070 Retirement Program Payable 2070 550.00 Employee Wages This Payroll Wages This Payroll
2075 United Way Payable 2075 55.00 1010 7,200.00 2,200.00 7,200.00 2,400.00
Total 9,009.89 9,009.89 1020 4,890.00 1,630.00 4,890.00 1,630.00
1030 3,600.50 1,103.50 3,600.50 1,103.50
1040 3,711.84 1,154.14 3,711.84 1,154.14
1050 3,705.75 1,221.75 3,705.75 1,221.75
1060 3,236.00 1,050.50 3,236.00 1,050.50
26,344.09 8,359.89 26,344.09 8,559.89
*FUTA 2015 Ceiling is $7,000 per employee
*SUTA 2015 Ceiling is $14,000 per employee
 Payroll Register/Journal

Payperiod ending: 11/21/2015

Payroll paid: 11/27/2015

Employee Name Expense Marital Withholding Regular Total Overtime Double Regular Overtime Double- Gross
Number Last First Account Status Allowanaces Rate Hours Hours Time Earnings Premium time Earnings
Hours Premium
1010 Martinez Michelle G&A (8020) M 4 2,500.00 2,500.00 2,500.00
1020 Hunter Joe Warehouse (8030) M 3 1,730.00 1,730.00 1,730.00
1030 Litton Kathy Driver (8010) M 3 14.50 82.00 4.00 - 1,189.00 29.00 - 1,218.00
1040 Hawkins Mark Driver (8010) S 3 14.50 84.00 2.00 2.00 1,218.00 14.50 29.00 1,261.50
1050 Briggs Karen G&A (8020) S 1 13.50 85.00 2.00 3.00 1,147.50 13.50 40.50 1,201.50
1060 Knight Russ Driver (8010) M 3 13.00 89.00 2.00 5.00 1,157.00 13.00 65.00 1,235.00
Totals 340.00 10.00 10.00 8,941.50 70.00 134.50 9,146.00

Employee Medical OASDI Medicare OASDI Medicare Retirement FWT/SWT Earnings FWT SWT United Total Net
Number Insurance Wages Wages Withholding Withholding Contribution Earnings less Way Deductions Amount
Premiums 6.2% 1.45% Allowances Contributions
2060 2040 2050 2070 2020 2030 2075 2010
1010 100.00 2,400.00 2,400.00 148.80 34.80 250.00 2,150.00 1,534.80 145.12 117.32 25.00 821.04 1,678.96
1020 100.00 1,630.00 1,630.00 101.06 23.64 200.00 1,430.00 968.60 63.76 64.40 15.00 567.86 1,162.14
1030 100.00 1,118.00 1,118.00 69.32 16.21 50.00 1,068.00 606.60 27.56 36.90 - 299.99 918.01
1040 50.00 1,211.50 1,211.50 75.11 17.57 - 1,211.50 750.10 81.57 52.90 10.00 287.15 974.35
1050 1,201.50 1,201.50 74.49 17.42 50.00 1,151.50 997.70 118.71 50.60 311.22 890.28
1060 100.00 1,135.00 1,135.00 70.37 16.46 1,135.00 673.60 34.26 41.90 5.00 267.99 967.01
Total 450.00 8,696.00 8,696.00 539.15 126.10 550.00 8,146.00 5,531.40 470.98 364.02 55.00 2,555.25 6,590.75

Payroll Journal Results: See General Journal for Payroll Tax and Employer Benefit Expense Entries. Net Amount total
should be $6,590.75
GL Number Description Post Ref. Debit Credit
8010 Drivers' Wages Expense 3,714.50 Employer SUTA and FUTA Calculations (review employee earnings records for wage adjustments as needed):
8020 G&A Wages Expense 3,701.50
8030 Warehouse Wages Expense 1,730.00 FUTA 37.78 *adjustment for Michelle Martinez
2010 Payroll Payable 6,590.75
2020 FWT Payable 470.98 SUTA 313.06
2030 SWT Payable 364.02
2040 OASDI Payable 539.15 Information for Employer FUTA and SUTA Tax Calculations
2050 Medicare Payable 126.10 New YTD FUTA New YTD SUTA
2060 Medical Insurance Payable 450.00 FUTA Wages SUTA Wages
2070 Retirement Program Payable 550.00 Employee Wages This Payroll Wages This Payroll
2075 United Way Payable 55.00 1010 9,600.00 9,600.00 2,400.00
Total 9,146.00 9,146.00 1020 6,520.00 1,630.00 6,520.00 1,630.00
1030 4,718.50 1,118.00 4,718.50 1,118.00
1040 4,923.34 1,211.50 4,923.34 1,211.50
1050 4,907.25 1,201.50 4,907.25 1,201.50
1060 4,371.00 1,135.00 4,371.00 1,135.00
35,040.09 6,296.00 35,040.09 8,696.00
*FUTA 2015 Ceiling is $7,000 per employee
*SUTA 2015 Ceiling is $14,000 per employee
 Exhibit 5: Payroll Register/Journal

Accrued Hours for weekdays as of 11/30/15: 6

Pay Date for Accrued Days: 12/11/2015

Employee Name Expense Marital Withholding

Number Last First Account Status Allowanaces

1010 Martinez Michelle G&A (8020) M 4

1020 Hunter Joe Warehouse (8030) M 3
1030 Litton Kathy Driver (8010) M 3
1040 Hawkins Mark Driver (8010) S 3
1050 Briggs Karen G&A (8020) S 1
1060 Knight Russ Driver (8010) M 3
Total

Employee Medical OASDI Medicare OASDI Medicare

Number Insurance Wages Wages Withholding Withholding
Premiums
2060 2040 2050
1010
1020
1030
1040
1050
1060
Total - - - - -

See General Journal for additional Entries for Accrued Employee Earnings and Accrued Payroll Tax

Calculation of Accrued Payroll Tax Expense (11.85% of Accrued Earnings):

OASDI 6.20%
Medicare 1.45%
FUTA 0.60%
SUTA 3.60%
11.85%
xhibit 5: Payroll Register/Journal

Regular Total Overtime Double Regular Overtime Double- Gross

Rate Hours Hours Time Earnings Premium time Earnings
Hours Premium
2,500.00 48.00 1,500.00 1,500.00
1,730.00 48.00 1,038.00 1,038.00
14.50 48.00 696.00 - - 696.00
14.50 48.00 696.00 - - 696.00
13.50 48.00 648.00 - - 648.00
13.00 48.00 624.00 - - 624.00
363.00 29.00 6.00 5,202.00 - - 5,202.00

Retirement FWT/SWT Earnings FWT SWT United Total Net

Contribution Earnings less % Method Brackets Way Deductions Amount
Allowances Contributions
2070 2020 2030 2075 2010
1,500.00
1,038.00
696.00
696.00
648.00
624.00
- - - - - - - 5,202.00

ngs and Accrued Payroll Tax Expense.

Accrued Earnings): 616.44

 Payroll Register/Journal

Payperiod ending: 12/5/2015

Payroll paid: 12/11/2015

Employee Name Expense Marital Withholding Regular Total Overtime Double Regular Overtime Double- Gross
Number Last First Account Status Allowanaces Rate Hours Hours Time Earnings Premium time Earnings
Hours Premium
1010 Martinez Michelle G&A (8020) M 4 2,500.00 2,500.00 2,500.00
1020 Hunter Joe Warehouse (8030) M 3 1,730.00 1,730.00 1,730.00
1030 Litton Kathy Driver (8010) M 3 14.50 87.00 7.00 - 1,261.50 50.75 - 1,312.25
1040 Hawkins Mark Driver (8010) S 3 14.50 83.00 3.00 - 1,203.50 21.75 - 1,225.25
1050 Briggs Karen G&A (8020) S 1 13.50 92.00 12.00 - 1,242.00 81.00 - 1,323.00
1060 Knight Russ Driver (8010) M 3 13.75 86.00 6.00 - 1,182.50 41.28 - 1,223.78
Totals 348.00 28.00 - 9,119.50 194.78 - 9,314.28

Employee Medical OASDI Medicare OASDI Medicare Retirement FWT/SWT Earnings FWT SWT United Total Net
Number Insurance Wages Wages Withholding Withholding Contribution Earnings less Way Deductions Amount
Premiums Allowances Contributions
2060 2040 2050 2070 2020 2030 2075 2010
1010 100.00 2,400.00 2,400.00 148.80 34.80 250.00 2,150.00 1,534.80 145.12 117.32 25.00 821.04 1,678.96
1020 100.00 1,630.00 1,630.00 101.06 23.64 200.00 1,430.00 968.60 63.76 64.40 15.00 567.86 1,162.14
1030 100.00 1,212.25 1,212.25 75.16 17.58 50.00 1,162.25 700.85 36.99 44.10 323.83 988.42
1040 50.00 1,175.25 1,175.25 72.87 17.04 1,175.25 713.85 76.13 50.10 10.00 276.14 949.11
1050 - 1,323.00 1,323.00 82.03 19.18 50.00 1,273.00 1,119.20 136.93 59.00 - 347.14 975.86
1060 100.00 1,123.78 1,123.78 69.67 16.29 - 1,123.78 662.38 33.14 41.10 5.00 265.20 958.58
Total 450.00 8,864.28 8,864.28 549.59 128.53 550.00 8,314.28 5,699.68 492.07 376.02 55.00 2,601.21 6,713.07
Net Amount Total
Payroll Journal Results: See General Journal for Payroll Tax and Employer Benefit Expense Entries. should be $6,713.07
GL Number Description Post Ref. Debit Credit
8010 Drivers' Wages Expense 3,761.28 Employer SUTA and FUTA Calculations (review employee earnings records for wage adjustments as needed):
8020 G&A Wages Expense 3,823.00
8030 Warehouse Wages Expense 1,730.00 FUTA 31.89 *adjustment for Michelle Martinez
2010 Payroll Payable 6,713.07 & Joe Hunter
2020 FWT Payable 492.07 SUTA 319.11
2030 SWT Payable 376.02
2040 OASDI Payable 549.59 Information for Employer FUTA and SUTA Tax Calculations
2050 Medicare Payable 128.53 New YTD FUTA New YTD SUTA
2060 Medical Insurance Payable 450.00 FUTA Wages SUTA Wages
2070 Retirement Program Payable 550.00 Employee Wages This Payroll Wages This Payroll
2075 United Way Payable 55.00 1010 12,000.00 12,000.00 2,400.00
Total 9,314.28 9,314.28 1020 8,150.00 480.00 8,150.00 1,630.00
1030 5,930.75 1,212.25 5,930.75 1,212.25
728.84 1040 6,098.59 1,175.25 6,098.59 1,175.25
1050 6,230.25 1,323.00 6,230.25 1,323.00
1060 5,494.78 1,123.78 5,494.78 1,123.78
43,904.37 5,314.28 43,904.37 8,864.28
*FUTA 2015 Ceiling is $7,000 per employee
*SUTA 2015 Ceiling is $14,000 per employee
 Payroll Register/Journal

Payperiod ending: 12/19/2015

Payroll paid: 12/24/2015

Employee Name Expense Marital Withholding Regular Total Overtime Double Regular Overtime Double- Gross
Number Last First Account Status Allowanaces Rate Hours Hours Time Earnings Premium time Earnings
Hours Premium
1010 Martinez Michelle G&A (8020) M 4 2,500.00 2,500.00 2,500.00
1020 Hunter Joe Warehouse (8030) M 3 1,730.00 1,730.00 1,730.00
1070 Johnson Stan Driver (8010) M 4 13.00 86.00 2.00 4.00 1,118.00 13.00 52.00 1,183.00
1040 Hawkins Mark Driver (8010) S 3 14.50 84.00 4.00 2.00 1,218.00 29.00 29.00 1,276.00
1050 Washington Karen G&A (8020) M 2 13.50 82.00 4.00 - 1,107.00 27.00 - 1,134.00
1060 Knight Russ Driver (8010) M 3 13.75 89.00 5.00 4.00 1,223.75 34.40 55.00 1,313.15
Total 341.00 15.00 10.00 8,896.75 103.40 136.00 9,136.15

Employee Medical OASDI Medicare OASDI Medicare Retirement FWT/SWT Earnings FWT SWT United Total Net
Number Insurance Wages Wages Withholding Withholding Contribution Earnings less Way Deductions Amount
Premiums Allowances Contributions
2060 2040 2050 2070 2020 2030 2075 2010
1010 100.00 2,400.00 2,400.00 148.80 34.80 250.00 2,150.00 1,534.80 145.12 117.32 25.00 821.04 1,678.96
1020 100.00 1,630.00 1,630.00 101.06 23.64 200.00 1,430.00 968.60 63.76 64.40 15.00 567.86 1,162.14
1070 100.00 1,083.00 1,083.00 67.15 15.70 1,083.00 467.80 13.68 37.40 233.93 949.07
1040 50.00 1,226.00 1,226.00 76.01 17.78 1,226.00 764.60 83.74 53.60 10.00 291.13 984.87
1050 100.00 1,034.00 1,034.00 64.11 14.99 50.00 984.00 676.40 34.54 32.20 - 295.84 838.16
1060 100.00 1,213.15 1,213.15 75.22 17.59 - 1,213.15 751.75 42.08 47.90 5.00 287.79 1,025.36
Total 550.00 8,586.15 8,586.15 532.35 124.50 500.00 8,086.15 5,163.95 382.92 352.82 55.00 2,497.59 6,638.56
Net Amount Total
Payroll Journal Results: See General Journal for Payroll Tax and Employer Benefit Expense Entries. should be $6,638.56
GL Number Description Post Ref. Debit Credit
8010 Drivers' Wages Expense 3,772.15 Employer SUTA and FUTA Calculations (review employee earnings records for wage adjustments as needed):
8020 G&A Wages Expense 3,634.00
8030 Warehouse Wages Expense 1,730.00 FUTA 23.80 *adjustment for Michelle Martinez,
2010 Payroll Payable 6,638.56 Joe Hunter, Mark Hawkins, & Karen Washington
2020 FWT Payable 382.92 SUTA 294.70 *adjustment for Michelle Martinez
2030 SWT Payable 352.82
2040 OASDI Payable 532.35 Information for Employer FUTA and SUTA Tax Calculations
2050 Medicare Payable 124.50 New YTD FUTA New YTD SUTA
2060 Medical Insurance Payable 550.00 FUTA Wages SUTA Wages
2070 Retirement Program Payable 500.00 Employee Wages This Payroll Wages This Payroll
2075 United Way Payable 55.00 1010 14,400.00 14,400.00 2,000.00
Total 9,136.15 9,136.15 1020 9,780.00 9,780.00 1,630.00
New 1070 1,083.00 1,083.00 1,083.00 1,083.00
1040 7,324.59 901.41 7,324.59 1,226.00
1050 7,264.25 769.75 7,264.25 1,034.00
1060 6,707.93 1,213.15 6,707.93 1,213.15
46,559.77 3,967.31 46,559.77 8,186.15
*FUTA 2015 Ceiling is $7,000 per employee
*SUTA 2015 Ceiling is $14,000 per employee
 Exhibit 5: Payroll Register/Journal

Accrued Hours for week days as of 12/31/15: 9

Pay Date for Accrued Days: 1/8/2016

Employee Name Expense Marital Withholding

Number Last First Account Status Allowanaces

1010 Martinez Michelle G&A (8020) M 4

1020 Hunter Joe Warehouse (8030) M 3
1070 Johnson Stan Driver (8010) M 4
1040 Hawkins Mark Driver (8010) S 3
1050 Washington Karen G&A (8020) M 2
1060 Knight Russ Driver (8010) M 3
Total

Employee Medical OASDI Medicare OASDI Medicare

Number Insurance Wages Wages Withholding Withholding
Premiums
2060 2040 2050
1010
1020
1030
1040
1050
1060
Total - - - - -

See General Journal for additional Entries for Accrued Employee Earnings and Accrued Payroll Tax

Calculation of Accrued Payroll Tax Expense (11.85% of Accrued Earnings):

OASDI 6.20%
Medicare 1.45%
FUTA 0.60%
SUTA 3.60%
11.85%
xhibit 5: Payroll Register/Journal

Regular Total Overtime Double Regular Overtime Double- Gross

Rate Hours Hours Time Earnings Premium time Earnings
Hours Premium
2,500.00 72.00 2,250.00 2,250.00
1,730.00 72.00 1,557.00 1,557.00
13.00 72.00 936.00 - - 936.00
14.50 72.00 1,044.00 - - 1,044.00
13.50 72.00 972.00 - - 972.00
13.75 72.00 990.00 - - 990.00
363.00 29.00 6.00 7,749.00 - - 7,749.00

Retirement FWT/SWT Earnings FWT SWT United Total Net

Contribution Earnings less % Method Brackets Way Deductions Amount
Allowances Contributions
2070 2020 2030 2075 2010
2,250.00
1,557.00
936.00
1,044.00
972.00
990.00
- - - - - - - 7,749.00

ngs and Accrued Payroll Tax Expense.

Accrued Earnings): 918.26

 Exhibit 7

General Journal
October
Date Account/Description Post Ref Debit Credit
2015
10/1 Cash 1010 250,000.00
Common Stock 3000 250,000.00
Initial investment

10/16 Payroll Tax Expense 8040 1,075.46

OASDI Payable 2040 562.69
Medicare Payable 2050 131.60
FUTA Payable 2080 54.45
SUTA Payable 2090 326.72
For pay period ending 10/10/2015

10/16 Employee Benefits Expense 8050 1,000.00

Medical Insurance Payable 2060 450.00
Retirement Plan Payable 2070 550.00
For pay period ending 10/10/2015

10/16 Payroll Payable 2010 6,863.99

Cash 1010 6,863.99
For pay period ending 10/10/2015

10/30 Payroll Tax Expense 8040 1,031.99

OASDI Payable 2040 539.94
Medicare Payable 2050 126.29
FUTA Payable 2080 52.25
SUTA Payable 2090 313.51
For pay period ending 10/24/2015

10/30 Employee Benefits Expense 8050 1,000.00

Medical Insurance Payable 2060 450.00
Retirement Plan Payable 2070 550.00
For pay period ending 10/24/2015

10/30 Payroll Payable 2010 6,600.88

Cash 1010 6,600.88
For pay period ending 10/10/2015

October adjusting entries

10/31 Drivers Wage Expense 8010 1,670.00

G&A Wage Expense 8020 1,790.00
Warehouse Wage Expense 8030 865.00
Payroll Payable 2010 4,325.00
Oct. Month-end accrual (5 days)

10/31 Payroll Tax Expense 8040 512.51

Accrued Payroll Taxes Payable 2095 512.51
 Exhibit 7

Medicare Payable 2050 131.60

Oct. Month-end accrual
 Exhibit 7

General Journal
November
Date Account/Description Post Ref Debit Credit
2015
11/1 Payroll Payable 2010 4,325.00
Drivers Wage Expense 8010 1,670.00
G&A Wage Expense 8020 1,790.00
Warehouse Wage Expense 8030 865.00
Reverse Oct. Payroll Accrual

11/1 Accrued Payroll Taxes Payable 2095 512.51

Payroll Tax Expense 8040 512.51
Reverse Oct. Payroll Tax Accrual

11/10 Medical Insurance Payable 2060 1,800.00

Cash 1010 1,800.00
Monthly Medical Insurance Payment

11/10 Retirement Payable 2070 2,200.00

Cash 1010 2,200.00
Monthly Retirement Plan Payment

11/10 United Way Payable 2075 110.00

Cash 1010 110.00
Monthly United Way Payment

11/13 Payroll Tax Expense 8040 1,013.17

OASDI Payable 2040 530.72
Medicare Payable 2050 124.13
FUTA Payable 2080 50.16
SUTA Payable 2090 308.16
For pay period ending 11/07/15

11/13 Employee Benefits Expense 8050 1,000.00

Medical Insurance Payable 2060 450.00
Retirement Plan Payable 2070 550.00
For pay period ending 11/07/15

11/13 Payroll Payable 2010 6,489.72

Cash 1010 6,489.72
For pay period ending 11/07/15

11/15 FWT Payable 2020 991.97

OASDI Payable 2040 2,205.26
Medicare Payable 2050 515.78
Cash 1010 3,713.01
Payment for October federal liabilities
 Exhibit 7

General Journal
November
Date Account/Description Post Ref Debit Credit
2015

11/27 Payroll Tax Expense 8040 1,016.09

OASDI Payable 2040 539.15
Medicare Payable 2050 126.10
FUTA Payable 2080 37.78
SUTA Payable 2090 313.06
For pay period ending 11/21/2015

11/27 Employee Benefits Expense 8050 1,000.00

Medical Insurance Payable 2060 450.00
Retirement Plan Payable 2070 550.00
For pay period ending 11/21/2015

11/27 Payroll Payable 2010 6,590.75

Cash 1010 6,590.75
For pay period ending 11/21/2015

11/30 SWT Payable 2030 756.85

Cash 1010 756.85
Payment for October SWT liability

November adjusting entries

11/30 Drivers Wage Expense 2010 2,016.00

G&A Wage Expense 8010 2,148.00
Warehouse Wage Expense 8020 1,038.00
Payroll Payable 8030 5,202.00
Nov. Month-end accrual

11/30 Payroll Tax Expense 2095 616.44

Accrued Payroll Taxes Payable 8040 616.44
Nov. Month-end accrual
 Exhibit 7

General Journal
December
Date Account/Description Post Ref Debit Credit
2015
12/1 Payroll Payable 2010 5,202.00
Drivers Wage Expense 8010 2,016.00
G&A Wage Expense 8020 2,148.00
Warehouse Wage Expense 8030 1,038.00
Reverse Nov. Payroll Accrual

12/1 Accrued Payroll Taxes Payable 2095 616.44

Payroll Tax Expense 8040 616.44
Reverse Nov. Payroll Tax Accrual

12/10 Medical Insurance Payable 2060 1,800.00

Cash 1010 1,800.00
Monthly Medical Insurance Payment

12/10 Retirement Payable 2070 2,200.00

Cash 1010 2,200.00
Monthly Retirement Plan Payment

12/10 United Way Payable 2075 110.00

Cash 1010 110.00
Monthly United Way Payment

12/11 Payroll Tax Expense 8040 1,029.12

OASDI Payable 2040 549.59
Medicare Payable 2050 128.53
FUTA Payable 2080 31.89
SUTA Payable 2090 319.11
For pay period ending 12/05/15

12/11 Employee Benefits Expense 8050 1,000.00

Medical Insurance Payable 2060 450.00
Retirement Plan Payable 2070 550.00
For pay period ending 12/05/15

12/11 Payroll Payable 2010 6,713.07

Cash 1010 6,713.07
For pay period ending 12/05/15

12/15 FWT Payable 2020 926.48

OASDI Payable 2040 2,139.74
Medicare Payable 2050 500.46
Cash 1010 3,566.68
Payment for November federal liabilities
 Exhibit 7

General Journal
December
Date Account/Description Post Ref Debit Credit
2015

12/24 Payroll Tax Expense 8040 975.35

OASDI Payable 2040 532.35
Medicare Payable 2050 124.50
FUTA Payable 2080 23.80
SUTA Payable 2090 294.70
For pay period ending 12/19/2015

12/24 Employee Benefits Expense 8050 1,050.00

Medical Insurance Payable 2060 550.00
Retirement Plan Payable 2070 500.00
For pay period ending 12/19/2015

12/24 Payroll Payable 2010 6,638.56

Cash 1010 6,638.56
For pay period ending 12/19/2015

12/31 SWT Payable 2030 718.84

Cash 1010 718.84
Payment for November SWT liability

December adjusting entries:

12/31 Drivers Wage Expense 2010 2,970.00

G&A Wage Expense 8010 3,222.00
Warehouse Wage Expense 8020 1,557.00
Payroll Payable 8030 7,749.00
Dec. Month-End Accrual

12/31 Payroll Tax Expense 2095 918.26

Accrued Payroll Taxes Payable 8040 918.26
Dec. Month-End Accrual
 Exhibit 7

General Journal
December
Date Account/Description Post Ref Debit Credit
2015
 Exhibit 7

General Journal
January
Date Account/Description Post Ref Debit Credit
2016
1/1 Payroll Payable 2010 7,749.00
Drivers Wage Expense 8010 2,970.00
G&A Wage Expense 8020 3,222.00
Warehouse Wage Expense 8030 1,557.00
Reverse Nov. Payroll Accrual

1/1 Accrued Payroll Taxes Payable 2095 918.26

Payroll Tax Expense 8040 918.26
Reverse Nov. Payroll Tax Accrual

1/10 Medical Insurance Payable 2060 2,000.00

Cash 1010 2,000.00
Monthly Medical Insurance Payment

1/10 Retirement Payable 2070 2,100.00

Cash 1010 2,100.00
Monthly Retirement Plan Payment

1/10 United Way Payable 2075 110.00

Cash 1010 110.00
Monthly United Way Payment

1/15 FWT Payable 2020 874.99

OASDI Payable 2040 2,163.88
Medicare Payable 2050 506.06
Cash 1010 3,544.93
Payment for December federal liabilities

1/31 SWT Payable 2030 728.84

Cash 1010 728.84
Payment for December SWT liability

1/31 FUTA Payable 2080 250.33

Cash 1010 250.33
Payment for Q4 FUTA liability

1/31 SUTA Payable 2090 1,875.26

Cash 1010 1,875.26
RAPID DELIVERY MANUAL PAYROLL PROJECT
General Ledger (exhibit 8)

Account Number: 1010

Account Name: Cash
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/1 GJ-1 250,000.00 250,000.00 -
10/16 GJ-1 6,863.99 243,136.01 -
10/30 GJ-2 6,600.88 236,535.14 -
11/10 GJ-2 1,800.00 234,735.14 -
11/10 GJ-2 2,200.00 232,535.14 -
11/10 GJ-2 110.00 232,425.14 -
11/13 GJ-2 6,489.72 225,935.42 -
11/15 GJ-2 3,713.01 222,222.41
11/27 GJ-2 6,590.75 215,631.66
11/30 GJ-2 756.85 214,874.81
12/10 GJ-3 1,800.00 213,074.81
12/10 GJ-3 2,200.00 210,874.81
12/10 GJ-3 110.00 210,764.81
12/11 GJ-3 6,713.07 204,051.74
12/15 GJ-3 3,566.68 200,485.06
12/24 GJ-3 6,638.56 193,846.50
12/31 GJ-3 718.84 193,127.66
1/10 GJ-4 2,000.00 191,127.66
1/10 GJ-4 2,100.00 189,027.66
1/10 GJ-4 110.00 188,917.66
1/15 GJ-4 3,544.93 185,372.73
1/31 GJ-4 728.84 184,643.89
1/31 GJ-4 250.33 184,393.56
1/31 GJ-4 1,875.26 182,518.30

Account Number: 2010

Account Name: Payroll Payable
 Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 PR-1 6,863.99 6,863.99
10/16 GJ-1 6,863.99 -
10/30 PR-2 6,600.88 6,600.88
10/30 GJ-1 6,600.88 -
10/31 GJ-1 4,325.00 4,325.00
11/1 GJ-2 4,325.00 -
11/13 PR-3 6,489.72 6,489.72
11/13 GJ-2 6,489.72 -
11/27 PR-4 6,590.75 6,590.75
11/27 GJ-2 6,590.75 -
11/30 GJ-2 5,202.00 5,202.00
12/1 GJ-3 5,202.00 -
12/11 PR-5 6,713.07 6,713.07
12/11 GJ-3 6,713.07 -
12/24 PR-6 6,638.56 6,638.56
12/24 GJ-3 6,638.56 -
12/31 GJ-3 7,749.00 7,749.00
1/1 GJ-4 7,749.00 -

Account Number: 2020

Account Name: FWT Payable
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 PR-1 520.45 520.45
10/30 PR-2 471.52 - 991.97
11/13 PR-3 455.50 1,447.47
11/15 GJ-2 991.97 - 455.50
11/27 PR-4 470.98 926.48
12/11 PR-5 492.07 1,418.55
12/15 GJ-3 926.48 492.07
12/24 PR-6 382.92 874.99
1/15 GJ-4 874.99 -
Account Number: 2030
Account Name: SWT Payable
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 PR-1 391.82 - 391.82
10/30 PR-2 365.02 - 756.85
11/13 PR-3 354.82 1,111.67
11/27 PR-4 364.02 1,475.69
11/30 GJ-2 756.85 718.84
12/11 PR-5 376.02 1,094.86
12/24 PR-6 352.82 1,447.68
12/31 GJ-3 718.84 728.84
1/31 GJ-4 728.84 -

Account Number: 2040

Account Name: OASDI Payable
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 PR-1 562.69 - 562.69
10/16 GJ-1 562.69 1,125.38
10/30 PR-2 539.94 - 1,665.32
10/30 GJ-1 539.94 2,205.26
11/13 PR-3 530.72 2,735.98
11/13 GJ-2 530.72 3,266.70
11/15 GJ-2 2,205.26 - 1,061.44
11/27 PR-4 539.15 1,600.59
11/27 GJ-2 539.15 2,139.74
12/11 PR-5 549.59 2,689.33
12/11 GJ-3 549.59 3,238.92
12/15 GJ-3 2,139.74 1,099.18
12/24 PR-6 532.35 1,631.53
12/24 GJ-3 532.35 2,163.88
1/15 GJ-4 2,163.88 -
Account Number: 2050
Account Name: Medicare Payable
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 PR-1 131.60 - 131.60
10/16 GJ-1 131.60 - 263.20
10/30 PR-2 126.29 389.49
10/30 GJ-1 126.29 - 515.78
11/13 PR-3 124.13 639.91
11/13 GJ-2 124.13 764.04
11/15 GJ-2 515.78 248.26
11/27 PR-4 126.10 374.36
11/27 GJ-2 126.10 500.46
12/11 PR-5 128.53 628.99
12/11 GJ-3 128.53 757.52
12/15 GJ-3 500.46 257.06
12/24 PR-6 124.50 381.56
12/24 GJ-3 124.50 506.06
1/15 GJ-4 506.06 -

Account Number: 2060

Account Name: Medical Insurance Payable
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 PR-1 450.00 - 450.00
10/16 GJ-1 450.00 - 900.00
10/30 PR-2 450.00 1,350.00
10/30 GJ-1 450.00 - 1,800.00
11/10 GJ-2 1,800.00 -
11/13 PR-3 450.00 - 450.00
11/13 GJ-2 450.00 900.00
11/27 PR-4 450.00 1,350.00
11/27 GJ-2 450.00 1,800.00
12/10 GJ-3 1,800.00 -
12/11 PR-5 450.00 450.00
12/11 GJ-3 450.00 900.00
12/24 PR-6 550.00 1,450.00
12/24 GJ-3 550.00 2,000.00
1/10 GJ-4 2,000.00 -
Account Number: 2070
Account Name: Retirement Payable
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 PR-1 550.00 - 550.00
10/16 GJ-1 550.00 - 1,100.00
10/30 PR-2 550.00 1,650.00
10/30 GJ-1 550.00 - 2,200.00
11/10 GJ-2 2,200.00 - -
11/13 PR-3 550.00 550.00
11/13 GJ-2 550.00 1,100.00
11/27 PR-4 550.00 1,650.00
11/27 GJ-2 550.00 2,200.00
12/10 GJ-3 2,200.00 -
12/11 PR-5 550.00 550.00
12/11 GJ-3 550.00 1,100.00
12/24 PR-6 500.00 1,600.00
12/24 GJ-3 500.00 2,100.00
1/10 GJ-4 2,100.00 -

Account Number: 2075

Account Name: United Way Payable
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 PR-1 55.00 - 55.00
10/30 PR-2 55.00 - 110.00
11/10 GJ-2 110.00 -
11/13 PR-3 55.00 55.00
11/27 PR-4 55.00 110.00
12/10 GJ-3 110.00 -
12/11 PR-5 55.00 55.00
12/24 PR-6 55.00 110.00
1/10 GJ-4 110.00 -

Account Number: 2080

Account Name: FUTA Payable
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 GJ-1 54.45 - 54.45
10/30 GJ-2 52.25 - 106.70
11/13 GJ-2 50.16 156.86
11/27 GJ-2 37.78 194.64
12/11 GJ-3 31.89 226.53
12/24 GJ-3 23.80 250.33
1/31 GJ-4 250.33 -

Account Number: 2090

Account Name: SUTA Payable
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 GJ-1 326.72 - 326.72
10/30 GJ-2 313.51 - 640.23
11/13 GJ-2 308.16 948.39
11/27 GJ-2 313.06 1,261.45
12/11 GJ-3 319.11 1,580.56
12/24 GJ-3 294.70 1,875.26
1/31 GJ-4 1,875.26 -

Account Number: 2095

Account Name: Accrued Payroll Taxes Payable
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/31 GJ-1 512.51 - 512.51
11/1 GJ-2 512.51 - -
11/30 GJ-2 616.44 616.44
12/1 GJ-3 616.44 -
12/31 GJ-3 918.26 918.26
1/1 GJ-4 918.26 -

Account Number: 3000

Account Name: Common Stock
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/1 GJ-1 250,000.00 250,000.00

Account Number: 4000

Account Name: Retained Earnings
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015

Account Number: 8010

Account Name: Drivers Wage Expense
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 PR-1 4,013.05 4,013.05
10/30 PR-2 3,727.15 7,740.20
10/31 GJ-2 1,670.00 9,410.20
11/1 PR-2 1,670.00 7,740.20
11/13 PR-3 3,558.14 11,298.34
11/27 PR-4 3,714.50 15,012.84
11/30 GJ-2 2,016.00 17,028.84
12/1 GJ-2 2,016.00 15,012.84
12/11 PR-5 3,761.28 18,774.12
12/24 PR-6 3,772.15 22,546.27
12/31 GJ-3 2,970.00 25,516.27
1/1 GJ-4 2,970.00 22,546.27

Account Number: 8020

Account Name: G&A Wage Expense
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 PR-1 3,782.50 3,782.50
10/30 PR-2 3,701.50 7,484.00
10/31 GJ-2 1,790.00 9,274.00
11/1 PR-2 1,790.00 7,484.00
11/13 PR-3 3,721.75 11,205.75
11/27 PR-4 3,701.50 14,907.25
11/30 GJ-2 2,148.00 17,055.25
12/1 GJ-2 2,148.00 14,907.25
12/11 PR-5 3,823.00 18,730.25
12/24 PR-6 3,634.00 22,364.25
12/31 GJ-3 3,222.00 25,586.25
1/1 GJ-4 3,222.00 22,364.25

Account Number: 8030

Account Name: Warehouse Wage Expense
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 PR-1 1,730.00 1,730.00 -
10/30 PR-2 1,730.00 3,460.00 -
10/31 GJ-2 865.00 4,325.00 -
11/1 PR-2 865.00 3,460.00 -
11/13 PR-3 1,730.00 5,190.00
11/27 PR-4 1,730.00 6,920.00
11/30 GJ-2 1,038.00 7,958.00
12/1 GJ-2 1,038.00 6,920.00
12/11 PR-5 1,730.00 8,650.00
12/24 PR-6 1,730.00 10,380.00
12/31 GJ-3 1,557.00 11,937.00
1/1 GJ-4 1,557.00 10,380.00

Account Number: 8040

Account Name: Payroll Tax Expense
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 GJ-1 1,075.46 1,075.46 -
10/30 GJ-1 1,031.99 2,107.45 -
10/31 GJ-1 512.51 2,619.96 -
11/1 GJ-2 512.51 2,107.45 -
11/13 GJ-2 1,013.17 3,120.62
11/27 GJ-2 1,016.09 4,136.71
11/30 GJ-2 616.44 4,753.15
12/1 GJ-3 616.44 4,136.71
12/11 GJ-3 1,029.12 5,165.83
12/24 GJ-3 975.35 6,141.18
12/31 GJ-3 918.26 7,059.44
1/1 GJ-4 918.26 6,141.18

Account Number: 8050

Account Name: Employee Benefits Expense
Entry Balance
Date Description Post Ref Debit Credit Debit Credit
2015
10/16 GJ-1 1,000.00 1,000.00 -
10/30 GJ-2 1,000.00 2,000.00 -
11/13 GJ-2 1,000.00 3,000.00
11/27 GJ-2 1,000.00 4,000.00
12/11 GJ-3 1,000.00 5,000.00
12/24 GJ-3 1,050.00 6,050.00
October Trial Balances

Account # Account Name Unadjusted Adjusted

Debit Credit Debit
1010 Cash 236,535.14 236,535.14
2010 Payroll Payable -
2020 FWT Payable 991.97
2030 SWT Payable 756.85
2040 OASDI Payable 2,205.26
2050 Medicare Payable 515.78
2060 Medical Insurance Payable 1,800.00
2070 Retirement Payable 2,200.00
2075 United Way Payable 110.00
2080 FUTA Payable 106.70
2090 SUTA Payable 640.23
2095 Accrued Payroll Taxes Pay 512.51
3000 Common Stock 250,000.00
4000 Retained Earnings -
8010 Drivers Wage Expense 7,740.20 9,410.20
8020 G&A Wage Expense 7,484.00 9,274.00
8030 Warehouse Wage Expense 3,460.00 4,325.00
8040 Payroll Tax Expense 2,107.45 2,619.96
8050 Employee Benefits Expense 2,000.00 2,000.00
TOTAL 254,661.20 254,661.20 267,238.73
Adjusted
Credit

4,325.00
991.97
756.85
2,205.26
515.78
1,800.00
2,200.00
110.00
106.70
640.23
512.51
250,000.00
-

267,238.73
November Trial Balances

Account # Account Name Unadjusted Adjusted

Debit Credit Debit
1010 Cash 214,874.81 214,874.81
2010 Payroll Payable 0.00
2020 FWT Payable 926.48
2030 SWT Payable 718.84
2040 OASDI Payable 2,139.74
2050 Medicare Payable 500.46
2060 Medical Insurance Payable 1,800.00
2070 Retirement Payable 2,200.00
2075 United Way Payable 110.00
2080 FUTA Payable 194.64
2090 SUTA Payable 1,261.45
2095 Accrued Payroll Taxes Pay 0.00
3000 Common Stock 250,000.00
4000 Retained Earnings 0.00
8010 Drivers Wage Expense 15,012.84 17,028.84
8020 G&A Wage Expense 14,907.25 17,055.25
8030 Warehouse Wage Expense 6,920.00 7,958.00
8040 Payroll Tax Expense 4,136.71 4,753.15
8050 Employee Benefits Expense 4,000.00 4,000.00
TOTAL 259,851.61 259,851.61 265,670.05
Adjusted
Credit

5,202.00
926.48
718.84
2,139.74
500.46
1,800.00
2,200.00
110.00
194.64
1,261.45
616.44
250,000.00
0.00

265,670.05
December Trial Balances

Account # Account Name Unadjusted Adjusted

Debit Credit Debit
1010 Cash 193,127.66 193,127.66
2010 Payroll Payable -
2020 FWT Payable 874.99
2030 SWT Payable 728.84
2040 OASDI Payable 2,163.88
2050 Medicare Payable 506.06
2060 Medical Insurance Payable 2,000.00
2070 Retirement Payable 2,100.00
2075 United Way Payable 110.00
2080 FUTA Payable 250.33
2090 SUTA Payable 1,875.26
2095 Accrued Payroll Taxes Pay -
3000 Common Stock 250,000.00
4000 Retained Earnings -
8010 Drivers Wage Expense 22,546.27 25,516.27
8020 G&A Wage Expense 22,364.25 25,586.25
8030 Warehouse Wage Expense 10,380.00 11,937.00
8040 Payroll Tax Expense 6,141.18 7,059.44
8050 Employee Benefits Expense 6,050.00 6,050.00
TOTAL 260,609.36 260,609.36 269,276.62
Adjusted
Credit

7,749.00
874.99
728.84
2,163.88
506.06
2,000.00
2,100.00
110.00
250.33
1,875.26
918.26
250,000.00
-

269,276.62
January Trial Balance

Account # Account Name

Debit Credit
1010 Cash 182,518.30
2010 Payroll Payable -
2020 FWT Payable -
2030 SWT Payable -
2040 OASDI Payable -
2050 Medicare Payable -
2060 Medical Insurance Payable -
2070 Retirement Payable -
2075 United Way Payable -
2080 FUTA Payable -
2090 SUTA Payable -
2095 Accrued Payroll Taxes Pay -
3000 Common Stock 250,000.00
4000 Retained Earnings -
8010 Drivers Wage Expense 22,546.27
8020 G&A Wage Expense 22,364.25
8030 Warehouse Wage Expense 10,380.00
8040 Payroll Tax Expense 6,141.18
8050 Employee Benefits Expense 6,050.00
TOTAL 250,000.00 250,000.00