From the given data, compute the following:

Record the amounts withheld for group and health insurance and calculate the net pay for each employee.

Record the amount to be withheld for health insurance. Each employee contributes $1.65 each week toward the cost of health insurance.

Record the net pay for each employee. The net pay for each employee is obtained by subtracting the total amount of all deductions from the total earnings. Each worker is to be paid by check. Assign check numbers commencing with No. 313. Foot all money columns of the payroll register, and prove the accuracy of the column totals.

Time Card No.	Employee Name	Hourly Wage or Salary
11	Fran M. Carson	$ 17.50 per hour
12	William A. Wilson	17.25 per hour
13	Harry T. Utley	18.10 per hour
21	Lawrence R. Fife	17.90 per hour
22	Lucy K. Smith	19.75 per hour
31	Gretchen R. Fay	515 per week
32	Glenda B. Robey	2,700 per month
33	Thomas K. Schork	3,350 per month
51	Barbara T. Hardy	2,510 per month
99	Carson C. Kipley	52,000 per year

Ms. Glenda B. Robey prepares the time clerk's report for each pay period. Her report for the first week of operations is given below.

Continuing payroll problem-A, KIPLEY COMPANY, INC.

PAYROLL REGISTER
FOR PERIOD ENDING			January 8, 20 - -
			MARITAL STATUS	NO. OF W/H ALLOW.	REGULAR EARNINGS				OVERTIME EARNINGS
					HOURS WORKED	RATE PER HOUR			HOURS WORKED	RATE PER HOUR
													TOTAL
EMPLOYEE							AMOUNT				AMOUNT		EARNINGS
11 Carson, Fran M.			S	1	40	$17.50	700.00			$0.00			700.00
12 Wilson, William A.			S	0	40	$17.25	690.00		8	$25.88	207.00		897.00
13 Utley, Harry T.			M	2	37.5	$18.10	678.75			$0.00			678.75
21 Fife, Lawrence R.			M	4	40	$17.90	716.00		6	$26.85	161.10		877.10
22 Smith, Lucy K.			S	2	40	$19.75	790.00			$0.00			790.00
31 Fay, Gretchen R.			M	3	40	$12.88	515.20		1.25	$19.32	24.15		539.50
32 Robey, Glenda B.			M	6	40	$15.58	623.20			$0.00			623.20
33 Schork, Thomas K.			S	1	40	$19.33	773.20			$0.00			773.20
51 Hardy, Barbara T.			M	5	40	$14.48	579.20		4	$21.72	86.88		666.08
99 Kipley, Carson C.			M	7	40	$25.00	1,000.00			$0.00			1,000.00
Totals							7,065.55				479.13		7,544.68	*