Data for Rachel Shinnar are presented in BE11.9. Prepare the journal entries to record (a) Rachel’s pay for the period and (b) the payment of Rachel’s wages. Use January 15 for the end of the pay period and the payment date.

Data From Brief Exercises 9

Rachel Shinnar’s gross earnings for the week are €800. Rachel’s income tax withholding is €95, she has no voluntary deductions, and the Social Security tax rate is 6%. Compute Rachel’s net pay for the pay period.