11.9

Payroll Register

The following data for Throwback Industries Inc. relate to the payroll for the week ended December 7, 2014:

Employees Mantle and Williams are office staff, and all of the other employees are sales personnel. All sales personnel are paid 1 times the regular rate for all hours in excess of 40 hours per week. The social security tax rate is 6.0%, and Medicare tax is 1.5% of each employee's annual earnings. The next payroll check to be used is No. 901.

Required:

Hint(s)

1. Prepare a payroll register for Throwback Industries Inc. for the week ended December 7, 2014. Assume the normal working hours in a week are 40 hours. Enter amounts as positive numbers and round your intermediate calculations and final answers to the nearest whole cent (two decimal places).

Payroll for Week Ending December 7, 2014
		Earnings			Deductions					Paid		Accounts Debited
Employee	Total Hours	Regular	Overtime	Total	Social Security Tax	Medicare Tax	Federal Income Tax	U.S. Savings Bonds	Total	Net Pay	Ck. No.	Sales Salaries Expense	Office Salaries Expense
Aaron	46	$	$	$	$	$	$766.36	$100.00	$	$	901	$
Cobb	41						553.20	110.00			902
Clemente	48						691.60	120.00			903
DiMaggio	35						411.60				904
Griffey, Jr.	45						618.45	130.00			905
Mantle							432.00	120.00			906		$
Robinson	36						291.60	130.00			907
Williams							440.00	125.00			908
Vaughn	42						533.20	50.00			909
Totals		$	$	$	$	$	$	$	$	$		$	$

Hint(s)

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2. Journalize the entry to record the payroll for the week. If required, round your answers to two decimal places. If an amount box does not require an entry, leave it blank.