Use the payroll register from Application Problem 3-2.

Instructions:

1. Record the March 19 payroll payment on page 6 of a cash payments journal. The source document is Check No. 463.

2. Use a grid similar to the one in Lesson 3-2 to calculate departmental payroll taxes. Because this payroll is early in the year, all employee earnings are subject to all payroll taxes.

3. Record the employer payroll taxes general journal. Use March 19 of the current year as the date. The source document is Memorandum No. 41.

Data from Problem 3-2

CarpetWorld has two departments, Carpet and Drapery. It uses a biweekly payroll system. It pays its salesclerks and employees in the accounting department on an hourly basis, and they receive 1/2 times the regular hourly pay rate for all hours worked in excess of 40 hours in one week. The employee hours worked and pay rates for selected employees are shown below.

A partially completed payroll register for the biweekly pay period ended March 12 of the current year is provided in the Working Papers.

Transcribed Image Text:

Hourly Name Department ID No. Hours Rate Salary Bodade, Nilesh Carpet 83 $7.00 Logan, Sarah Carpet 10 - $540.00 Paniaqua, Ryan Drapery 16 $520.00 Quinn, Benjamin Administrative 9 84 $6.50 Ragasa, Corazan Drapery 15 85 $8.00