The Outback Guide Service payroll register for the week ending Dec. 31 follows: 

Instructions 

In your working papers:

1. Record the entry for the payment of the payroll on page 15 of the general journal. (Check 1201, dated Dec. 31).

2. Use the information in the payroll register to compute the employer’s payroll taxes:

• FICA taxes (6.2% for social security, 1.45% for Medicare) • federal unemployment tax (0.8%)

• state unemployment tax (5.4%) None of the employees has reached the taxable earnings limit.

3. Record the entry for the employer’s payroll taxes on page 15 of the general journal.

Transcribed Image Text:

PAYROLL REGISTER PAY PERIOD ENDING Dec. 31 DATE OF PAYMENT_Dec. 31, 20-- DEDUCTIONS NAME RATE TOTAL HOSP INS OTHER TOTAL 1 31 Coleman, Clarence 51 43 M1 41 7.60 |s|1| 30 | 8.001 |S|1| 38 | 7.25 2 28 Lorman, Victoria REGULAR 304 00 240 00 275 50 261 00 315 40 240 00 SOC. SEC. MEDICARE TAX TAX 4 57 3 48 3 99 3 78 19 55 14 88 17 08 FED. INC. TAX 21 00 21 00 26 00 6 00 STATE INC. TAX 6 31 4 80 551 5 22 (UD)5 40 49 56 275 50 3 33 Peterson, Peg 4 35 Torrez, Joyce 52 58 36 58 M2 36 7.25 261 00 16 18 (UD)5 40 24 25 TOTALS 1,080 50 1140 1,091 90 67 69 15 82 74 00 21 84 10 80 190 15 Other Deductions: Write the appropriate code letter to the left of the amount: B-U.S. Savings Bonds; C-Credit Union: UD-Union Dues; UW-United Way. AWN LOYEE BOTHIE S NUMBER ALLOW HOURS 20- EARNINGS OVERTIME 11 40 CK. NET PAY NO. 263 97 190 44 222 92 224 42 901 75 1. 2 WN 3 4 124 25 2