Could you complete the table base on the information provided below?

JOURNAL Page 41 FOST DATE DESCRIPTION REF DEBIT CREDIT 20. 9 Payroll Cash 12 12,436.46 Cast 11 12,436.46 9 Administrative Salaries 51 2,307.69 Office Salaries 52 4,723.08 Sales Salaries 53 3,600.00 Plant Wages 54 4,898.00 FICA Taxes Payable - OASON 20.1 962.78 FICA Taxes Payable - HI 20 2 225.18 Employees FIT Payable 24 806.00 Employees SIT Pavable 25 476.76 Employees SUTA Payable 25.1 9.30 Employees CIT Payable 26 586.28 Union Dues Payable 28 16.00 Payroll Cash 12 12,436.46 9 Payroll Taxes 1,380.21 FICA Taxes Payable - OASD 20.1 962.78 FICA Taxes Payable - HI 20 2 225.17 FUTA Taxes Payable 21 23.34 BUTA Taxes Payable - Employer 27 178.92 JOURNAL Page 42 POST. DATE DESCRIPTION REF DEBIT CREDIT 20..JOURNAL Page DATE DESCRIPTION POST. REF 20.. DEBIT CREDIT JOURNAL Page 44 DATE DESCRIPTION POST. REF 20.. CREDITJOURNAL Page 45 DATE POST. DESCRIPTION REF 20.. DEBIT CREDIT JOURNAL Page DATE DESCRIPTION POST. REF DEBIT 20. CREDITJOURNAL Page 45 DATE POST. DESCRIPTION REF DEBIT CREDIT JOURNAL Pace 41 DATE DESCRIPTION POST. REF 20. DEBIT CREDITJOURNAL Page 47 DATE POST DESCRIPTION REE DEBIT CREDIT 2.. JOURNAL Page 4 DATE POST. DESCRIPTION REF DEBIT CREDIT 20.JOURNAL Page 49 DATE DESCRIPTION POST. REE 20. DEBIT CREDIT JOURNAL Page 50 DATE DESCRIPTION POST. REF 20.. WEED CREDITTotal debits and credits (calculated automatically): 29,355.44 29,355.44 Your debits and credits should be equal after each journal entry is complete Cumulative Journal Checkpoint Through Month Ending . ... October 31, 20- December 31, 20- November 30, 20-- January 31, 20--GENERAL LEDGER ACCOUNT CASH Checkpoints ACCOUNT NO. 11 Debit Credit POST. DATE ITEM BALANCE REF DEBIT Oct. 31, 20- CREDI DEBIT CREDIT Nov. 30, 20-1. 1 Balance Doc. 31, 20- 159 846 33 12,436.45 187 409 87 ACCOUNT. PAYROLL CASH NOCOUNT NO. 12 Checkpoints POST. Debit Credit DATE ITEM BALANCE DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-. Oct. J41 12,436.46 Nov. 30, 20-1. 12 436 45 ....4 J41 12,436.46 DOO Doc. 31, 20-............jACCOUNT. FICA TAKES PARABLE - CAST MOQUINT NO. 20.1 Checkpoints POST. Debit DAT BALANCE Credit ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20- J41 952.79 Nov. 30, 20- J41 962 79 ... 952.78 Doc. 31, 20- 1 923 57 ACCOUNT. FICA TAXES PAYABLE - H ADOOUNT NO. 20.2 Checkpoints DATE POST. Debit Credit ITEM REF. DEBIT BALANCE CREDIT DEBIT CREDIT Oct. 31, 20- J41 225.18 Nov. 30, 20- 225 18 Doc. 31, 20- 225. 17 460.35ACCOUNT. FUTA TAXES PAYABLE WOODUNT NO. 21 Checkpoints POST. Debit Credit BALANCE DATE ITEM REE DEBIT CREDIT DEBT CREDIT Oct. 1 Ewanco Nov. 30, 20- i...A...i... 392 94 J41 23.34 Doc. 31, 20-1.......mmm. 116 28 ACCOUNT BUTA TAXES PAYABLE - EMPLOYER MOCOUNT NO. 22 Checkpoints Debit POST. Credit BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. Nov. 30, 20-. J41 178.92 178 92 Doc. 31, 20-1..... ACCOUNT. EMPLOYEES FIT PAYABLE WOODUNT NO. 24 Checkpoints Debit POST. Credit BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20- Oci J41 Nov. 30, 20-... 806.00 806 00 Doc. 31, 20-ACCOUNT. ADMINISTRATIVE BALARIES NOCOUNT NO. 51 Checkpoints POST Dobl DATE ITEM REF BALANCE Credit DEBIT CREDIT CREDI Oct. 31, 20-. Oct 1 Bwanoe Nov. 30, 20- J41 42 692 27 2,307.69 Doc. 31, 20- 44 989 95 ACCOUNT. OFFICE SALARIES ACCOUNT NO. 52 Checkpoints POST. Debit DATE ITEM REF DEBIT BALANCE Credit CREDIT 30- DEBT CREDIT Oct. 31, an!"is...... Rhymes. OC 1 Bwance Nov. 30, 20- J41 28 360 00 4,723.08 13 073 08 Doc. 31, 20-......... ACCOUNT. BALES SALARIES NOCOUNT NO. 53 Checkpoints DATE POST. Debi Credit ITEM DEBT BALANCE 21- CREDIT DEBT CREDI Oct 1 Ewance Oct. 31, 20..................". ".""""."""".""""."" Nov. 30, 20-1.. J41 28 525 00 3,500.00 12 125 00 Doc. 31, 20-..........ACCOUNT. PLANT WAGES ADCOUNT NO. 54 Checkpoints POST. Debit BALANCE Credit DATE ITEM REF DEBIT 20- CREDIT CREDIT Nov. 30, 20- 42 657 30 J41 Doc. 31, 20- 47.835 30 ACCOUNT PAYROLL TAXES AOCOUNT NO. 5: Checkpoints POST. Dobl Credit DATE ITEM BALANCE REF DEBT CREDIT CREDIT Oct. 31 2 .....Plum. Oct Nov. 30, 20- 14 353 07 ... J41 1,390.21 16 743 28\f\fEPARTMENT OCCUPATION WORKS IN (STATE & S. ACCOUNT NO. NAME - LAST FAST MIDDLE Plant Muer Operator PA 000-00-245 BONNO Anthony Victor OTHER REDUCTICER IN TENATION SALARY GROUP INSURANCE WITH FILING UNION DUES OTHER WEEKLY RATE ALLOW. STATUS 17.60 $35,000 - 5.30 M IDUALY RATE 35 each pay OVERTIME PA 26.40 NIA. MFJ BECULAR EARNINGS OVERTIME EARNINGS CUMULATIVE EARNINGS FICA S. RATE AMOUNT RATE AMOUNT OTHER GASDI FIT BUTA SIMPLE EAR-TO-DATE 19.283 40 DEDUCTIONS NO AMOUNT 1,025 60 11.322.00 701 96 104.17 #10 00 347.59 60 17 40 434.74 1.408 00 216.60 0.419.85 12.730.00 2042 40 00 43.23 1.154. 15 11/20 o on 0.DO ATEL TOE YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN STATE $ 8. ACCOUNT NO. WAKE - LAST FIRST MIDDLE Sales Sales Manager 000 00 8645 FERGUSON Jamic Hadi OTHER DEDUCTIONS INFORMATION BALLAY 58,BOO AT. WTH GROUP INSURANCE FILING UNION DUES OTHER WEEKLY RATE 1,126.00 ALLOW. STATUS HOURLY RATE 28.13 $84,000 -- $.30 M OVERTIME RA REGULAR EARNING MEJ OVERTIME EARNINGS CUMULATIVE DEDUCTIONS NET PAID EARNINGS FICA HAS. HATE OTHER AMOUNT RATE AMOUNT HI FIT BUTA CIT SIMPLE EAR-TO-DAT 23 125 00 DEDUCTIONS NO. 23.125.00 1.433 75 315.31 AMOUNT 2.281 00 709.84 1:3.86 847.85 132.30 2.250 00 17,320.67 1.35 2 1023 11/20 124 |OTA. TOT. YR. TOT. Checkpoint Checkpoint EPARTMENT WORKS IN (STATE & S. ACCOUNT NO LAME - LAST FIRST MIDDLE Office Administrative Assistant 000-00-4867 FORD Catherine Louko OTHER DEDUCTIONS INFORMATION SALARY 2,643.23 /mo. WTH GROUP INSURANCE FILING UNION DUES OTHER WEEKLY RATE $10.00 ALLOW. STATUS OURLY RATE 344,000-$.30 16.26 OVERTIME RA 22.83 REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE DEDUCTIONS AYDAY NET PAID EARNINGS FICA HAS. RATE AMOUNT RATE AMOUNT OTHER OABDI FIT EAR-TO-DATE 6.309 00 BIT BUTA CIT SIMPLE DEDUCTIONS NO 6.300.00 91.39 AMOUNT 639 00 241.81 37.80 .220 00 1.520.09] 75.84 17 65 1.76 37.45 1.702.15 79.00 0.73 46.65 812.64 11/20 1216 OTA. TOT YA TOT. Checkpoin CheckpointEARTHEN OCCUPATION WORKS IN STATE BB. ACCOUNT NO. NAME - LAST FIRST MIDDLE Sales Representative PA 000-00-9352 MANN Kari Casay OTHER DEDUCTIONS INFORMATION SALARY 2,925 /mo. FILING GROUP INSURANCE UNION DUES OTHER WEEKLY RATE $76.00 ALLOW. STATUS OURLY RATE 16.85 $53,000 .= $.30M OVERTIME PA NIA 20 REGULAR EARNINGS MFJ OVERTIME EARNINGS CUMULATIVE DEDUCTIONS NET PAID EARNINGS FICA HAS. RATE AMOUNT RATE OTHER AMOUNT EAR-TO-DATE FIT BUTA 5.409 00 GIT 354 80 78.30 SIMPLE DEDUCTIONS NO. AMOUNT 1400.00 3:32 00 185.78 3.24 207.35 31.50 4 MAT.03 1.116.12 124 OTA. TOT YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN STATE &S. ACCOUNT NO. NAME - LAST FIRST MIDDLE Admin- strathvia President PA 000-CO-1834 O'NEILL Joseph Tyler OTHER DEDUCTIONS INFORMATION SALARY 60,000 AT. GROUP INSURANCE WTH UNION DUES FILING OTHER BI-WEEKLY RU 2,307.69 ALLOW. STATUS HOURLY RATE $90,000 .= $.30IM OVERTIME RA 20 NIA REGULAR EARNINGS MFJ OVERTIME EARNINGS CUMULATIVE DEDUCTIONS NET PAD EARNINGS FICA HAS. RATE OTHER AMOUNT RATE AMOUNT CARD HI FIT BUTA EAR-TO-DATE 42,682 27 CIT SIMPLE DEDUCTIONS NO. 2546 82 $19.04 AMOUNT 42.092.27 6.116 00 1.310.65 23.62 1.419.30 202.50 JO.132.24 28017 68 2 1023 142 0n 70 65 1.828.31 71/6 4 11/20 124 OTA. TOT. YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN STATE & S. ACCOUNT NO. NAME - LAST FIRST MIDDLE Office Time Clerk PA 100-00-6337 RUSSELL Bordar Parker OTHER DEDUCTIONS INFORMATION BALLAY 2,600 /mo. WTH GROUP INSURANCE FILING UNION DUES OTHER WEEKLY RATE 600.00 ALLOW. STATUS OURLY RATE 16.00 $47,000 = $.30IM OVERTIME RA 22.50 NIA 20 REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE DEDUCTIONS NET PAID EARNINGS FICA HAS. RATE OTHER AMOUNT AS RATE AMOUNT CARDI EAR-TO-DATE FIT 6209 00 BUTA 6.240.00 CIT SIMPLE DEDUCTIONS NO. 642 00 191. 568 AMOUNT 239.60 31.50 4.454.24 1200 00 2440.00 17 40 124 12/14 OTA. TOT. TH. TOT. Checkpoint CheckpointEARTHEN OCCUPATION WORKS IN STATE $ 8. ACCOUNT NO. NILE -LAST FIRST MIDDLE Plant Electrician PA 000-00-1223 RYAN Jeri OTHER DEDUCTIONS INFORMATION Mischa SALARY GROUP INSURANCE WITH UNION DUES FILING CIMER WEEKLY RATE ALLOW. STATUS HOURLY RATE 18.00 $3 cach pary OVERTIME RA 27100 REGULAR EARNINGS NIA OVERTIME EARNINGS CUMULATIVE MFJ PAYDAY DEDUCTIONS EARNINGS NET PWD FICA HAS. HATE AMOUNT RATE AMOUNT OTHER GASDI FIT BUTA EAR-TO-DATE 13.287 50 GIT SIMPLE DEDUCTIONS NO. 1.387 80 910 48 AMOUNT 212.14 1.070 00 450.64 8.81 234.70 11.212.63 20 68 2 1023 44.21) 1.177 48 11/6 4 12 19 124 OTA. TOT YR TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE # S. ACCOUNT NO. NINE - LAST FIRST MIDDLE Plant Supervisor PA 100-00-8532 SOKOWSKI Thomas James OTHER DEDUCTIONS INFORMATION BALLAY GROUP INSURANCE WITH UNION DUES FILING OTHER WEEKLY RATE 1,026.00 ALLOW. STATUS HOURLY RATE $60,000 . $.30m 2063 OVERTIME RA NIA REGULAR EARNINGS MFJ OVERTIME EARNINGS CUMULATIVE DEDUCTIONS EARNINGS NET PAID FICA HAS. RATE MOUNT RATE AMOUNT OTHER HI EAR-TO-LATE 16.650.00 FIT BUTA 16.430.00 1.032 30 24143 2002 00 2.050 00 911.16 AMOUNT 6:19.83 SIMPLE DEDUCTIONS NO. $4.50 10.700 00 12.118.29 29 20 112 00 4 12 19 124 OTA. TOT. YR. TOT. Checkpoint Checkpoint i...jj DEPARTMENT OCCUPATION WORKS IN STATE &S. ACCOUNT NO WAME - LAST FIRST MIDDLE Accounting Ininca PA Student OTHER DEDUCTIONS INFORMATION BALLAY GROUP INSURANCE UNION DUES WITH OTHER FILING WEEKLY RATE ALLOW. STATUS HOURLY RATE $42,000 . $.30 M 16.00 OVERTIME RA 20 22:50 REGULAR EARNINGS NIA OVERTIME EARNINGS CUMULATIVE DEDUCTIONS EARNINGS NET PAID FICA HAS. RATE AMOUNT RATE AMOUNT OTHER OABDI FIT BUTA EAR-TO-DATE 5.550 00 CIT 3.540.00 SIMPLE DEDUCTIONS N 80.48 AMOUNT 409 00 170.38 1.060 00 213 11 32.40 1568 4.297.20 2 1023 50.10 4 11/20 124 OTA. TOT. YR. TOT. Checkpoint CheckpointDEPARTMEN OCCUPATION WORKS IN STATE $ 8. ALCOUNT NO. NAME - LAST FAST MIDDLE Programmer PA 100-00-6741 WILLIAMS Ruth OTHER DEDUCTIONS INFORMATION Virginia SALARY GROUP INSURANCE 2,680 /mo. UNION DUES WITH FILING OTHER WEEKLY RATE 611.84 ALLOW. STATUS $48,000 .. $.30 HOURLY RATE 16.29 REGULAR EARNINGS OVERTIME RA 22 94 NIA OVERTIME EARNINGS CUMULATIVE DEDUCTIONS EARNINGS FICA NET MAD HAS. RATE WMOUNT RATE AMOUNT OTHER BAR-TO-DATE 19.260 00 HI FIT BUTA 10.260.09 636 12 148.77 CIT 1.223 06 1.606 00 314.98 SIMPLE DEDUCTIONS NO. AMOUNT 6.16 19.40 11/483.08 17.73 79 00 7.094.61 2 1023 37.55 0.73 681 815.28 OTA. TOT. YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN STATE & S. ACCOUNT NO. NAME - LAST FIRST MDOLE OTHER DEDUCTIONS INFORMATION BALLAY GROUP INSURANCE UNION DUES FILING OTHER WEEKLY RATE ALLOW. HOURLY RATE STATUS REGULAR EARNINGS OVERTIME RA OVERTIME EARNINGS CUMULATIVE DEDUCTIONS EARNINGS FICA NET PAD HAS. RATE AMOUNT HAS RATE AMOUNT OTHER OASDI BAR-TO-DATE BUTA CIT SIMPLE DEDUCTIONS NO. AMOUNT 8 124 OTA. TDT. YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN STATE $.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE OTHER DEDUCTIONS INFORMATION BALLAY GROUP INSURANCE UNION DUES WITH OTHER FILING WEEKLY RATE ALLOW. HOURLY RATE STATUS 20 REGULAR EARNINGS OVERTIME RA OVERTIME EARNINGS PAYDAY CUMULATIVE EARNINGS DEDUCTIONS HAS. RATE FICA NET WD AMOUNT HAS RATE AMOUNT GASDI OTHER LAR-TO-DATE FIT BUZA CIT SIMPLE DEDUCTIONS NO. AMOUNT OTH. TOT. YH. TOT. Checkpoint CheckpointDEPARTMENT OCCUPATION WORKS IN STATE & S. ACCOUNT NO. NILE - LAST FIRST MIDDLE OTHER DEDUCTIONS INFORMATION SALARY WITH FILING GROUP INSURANCE UNION DUES OTHER WEEKLY RATE ALLOW. STATUS HOURLY RATE OVERTIME RA 20 REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE DEDUCTIONS NET PAD EARNINGS FICA OTHER HAS. RATE AMOUNT RATE AMOUNT GASD HI FIT BUTA CIT SIMPLE DEDUCTIONS NO AMOUNT LAN-TO-LATE OTA. TOT TH TOT DEPARTMENT OCCUPATION WORKS IN (STATE & S. ALCOUNT NO. NINE - LAST FIRST MIDDLE OTHER DEDUCTIONS INFORMATION SALARY WTH GROUP INSURANCE FILING UNION DUES OTHER WEEKLY RATE ALLOW. STATUS HOURLY RATE OVERTIME RA REGULAR EARNINGS OVERTIME EARNINGS CUMULATIVE DEDUCTIONS NET PAD EARNINGS FICA OTHER HAS. RATE AMOUNT HAS RATE AMOUNT GASDI HI FIT BUTA CIT AMPLE DEDUCTIONS NO. AMOUNT EAR-TO-DATE OTA. TOT TH. TOT.October 9, 20- No. 1 The first payroll in October covered the two workweeks that ended on September 25 and October 3. This payroll transaction has been entered for you in the payroll register, the employees earnings records, the general journal, and the general ledger. By reviewing the calculations of the wages and deductions in the payroll register and the posting of the Information to the employees' earnings records, you can see the procedure to be followed each payday. Wages and salaries are paid by issuing special payroll checks. When the bank on which they are drawn receives such checks, they will be charged against the payroll cash account. Observe the following rules in computing earnings each pay period: 1. Do not make any deduction from an employee's earnings If the employee loses less than 15 minutes of time in any day. Time lost that exceeds 15 minutes is rounded to the nearest quarter-hour and deducted. If the time lost by an employee is not to be deducted. the time clerk will make a notation to that effect on the Time Clerk's Report. 2. In completing the time record columns of the payroll register for all workers, you should place an 8 in the day column for each full day worked (refer to page PR-2 at the end of the book). If an employee works less than a full day, show the actual hours for which the employee will be paid. 3. In the case of an employee who begins work during a pay period, compute the earnings by paying the employees their weekly rate for any full week worked. For any partial week, compute the earnings for that week by multiplying the hours worked by the hourly rate of pay. 1. If time lost is to be deducted from a salaried employee's pay, the employee's pay must be determined by multiplying the actual hours worked for that week by the hourly rate. If hours are missed but no pay is deducted, include those hours in the Time Record columns on the payroll register. The following schedule shows the weekly and hourly wage rates of the salaried employees:Employee Weekly Rate Hourly Rate Ferguson, Jamie H. $1,125.00 $28.13 Ford, Catherine L. 610.00 15.25 Mann, Kari C. 675.00 16.85 O'Neill, Joseph T. 2,307.69 O 26.85 Russell, Serdar P. 600.00 15.00 Sokowski, Thomas J. 1,025.00 25.63 Williams, Ruth V. 611.54 15.29 5. Plant workers (honno and Ryan), other than supervisors, are employed on an hourly basis. Compute the wages by multiplying the number of hours worked during the pay period by the employee's hourly rate. 6. The information needed and the sequence of steps that are completed for the payroll are presented in the following discussion. Time Clark's Report No. 38 For the Week Ending September 26, 20- Time Record Time Time Employee MTWTF Worked Lost H H Funl Can 40 hr Humell, S. F... . 10 hra Ryan, J. M. ..Ill H H H 40 hes Scudent . ... . . . Williams, R. V. . . H H 32 hrs "Three but because of personal lauten; charged to pooral bang, no deduction far the dia lost. D . Jan full dayTime Clerk's Report No. 39 For the Week Ending October 3, 20- Time Record Time Time Employee M T TF Worked Lost HIHITHE ALY. .. 40 Time Find, CL. . ... . 40 hrx Russell, S. P. . 10 hes Ryan, J- M. . . . .. 40 hm Student . . . . . . . Williams, R. V.. . 10 hrs - . = Details The time clerk prepared Time Clerk's Report Nos. 38 and 39 from the time cards used by the employees for these workweeks. In as much as the president, sales manager, sales representatives, and supervisors do not ring in and our on the time clock, their records are not included in the time clerks report, but their salaries must be included in the payroll. D The following schedule shows the hourly wage rates of the three hourly employees used in preparing the payroll register for the payday on October 9. Employee Hourly Rate Bonno, Anthony V. $17.60 Ryan, Jeri M. 18.00 Student 15.00 The entry required for each employee is recorded in the payroll register. The names of all employees are listed in alphabetical order, including yours as "Student." The fold-out payroll register forms needed to complete this project are bound at the back of the book.Pay Points Tax calculations are to be taken to three decimal places and then rounded to two places. No deduction has been made for the time lost by Williams. Thus, the total number of hours (80) for which payment was made is recorded in the Regular Earnings Hours column of the payroll register. However, a notation of the time lost (D) was made in the Time Record column. When posting to Williams' earnings record, 80 hours is recorded in the Regular Earnings Hours column (no deduction for the time lost). In computing the federal income taxes to be withheld, the Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later (using standard withholding column) - Biweekly Payroll Perlod in Tax Table B. Each payday, $8 was deducted from the earnings of the two plant workers for union dues (Bonno and Ryan). Pay Points Use Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later (using standard withholding column) - Biweekly Payroll Period. Payroll check numbers were assigned beginning with check no. 672. In the Labor Cost Distribution columns at the extreme right of the payroll register, each employee's gross earnings were recorded in the column that identifies the department in which the employee regularly works. The totals of the Labor Cost Distribution columns provide the amounts to be charged to the appropriate salary and wage expense accounts and ald department managers and supervisors in comparing the actual labor costs with the budgeted amounts. Once the net pay of each employee was computed, all the amount columns in the payroll register were footed, proved, and ruled. An entry was made in the Journal transferring from the regular cash account to the payroll cash account the amount of the check issued to Payroll to cover the net amount of the payroll; next, the entry was posted.@ Information from the payroll register was posted to the employees" earnings records (see Employees' Earnings Records). Note that when posting the deductions for each employee, a column has been provided in the earnings record for recording each deduction for FICA (OASDI and HD), FIT, SIT, SUTA, and CIT. All other deductions for each employee are to be totaled and recorded as one amount in the Other Deductions column. Subsidiary ledgers are maintained for Group Insurance Premiums Collected and Union Dues Withheld. Thus, any question about the amounts withheld from an employee's earnings may be answered by referring to the appropriate subsidiary ledger. In this project, your work will not involve any recording in or reference to the subsidiary ledgers. The proper journal entry recorded salaries, wages, taxes, and the net amount of cash paid from the totals of the payroll register. The journal entry to record the payroll for the first pay In the fourth quarter appears below and in the general journal Journal. Administrative Salaries 2,307.69 Office Salaries 4,723.08 Sales Salaries 3,600.00 Plant Wages 4,898.00 FICA Taxes Payable-OASDI 962.79 FICA Taxes Payable-HI 225.18 Employees FIT Payable 805.00 Employees SIT Payable 475.75 Employees SUTA Payable 9.30 Employees CIT Payable 595.28 Union Dues Payable 15.00 Payroll Cash 12,435.45@ Information from the payroll register was posted to the employees" earnings records (see Employees' Earnings Records). Note that when posting the deductions for each employee, a column has been provided in the earnings record for recording each deduction for FICA (OASDI and HD), FIT, SIT, SUTA, and CIT. All other deductions for each employee are to be totaled and recorded as one amount in the Other Deductions column. Subsidiary ledgers are maintained for Group Insurance Premiums Collected and Union Dues Withheld. Thus, any question about the amounts withheld from an employee's earnings may be answered by referring to the appropriate subsidiary ledger. In this project, your work will not involve any recording in or reference to the subsidiary ledgers. The proper journal entry recorded salaries, wages, taxes, and the net amount of cash paid from the totals of the payroll register. The journal entry to record the payroll for the first pay In the fourth quarter appears below and in the general journal Journal. Administrative Salaries 2,307.69 Office Salaries 4,723.08 Sales Salaries 3,600.00 Plant Wages 4,898.00 FICA Taxes Payable-OASDI 962.79 FICA Taxes Payable-HI 225.18 Employees FIT Payable 805.00 Employees SIT Payable 475.75 Employees SUTA Payable 9.30 Employees CIT Payable 595.28 Union Dues Payable 15.00 Payroll Cash 12,435.45The amounts charged the salary and wage expense accounts were obtained from the totals of the Labor Cost Distribution columns in the payroll register. The salaries and wages were charged as follows: Administrative Salaries Joseph T. O'Neill (President) Office Salaries Catherine L. Ford (Administrative Assistant) Serdar P. Russell (Time Clerk() Student (Accounting Trainee) Ruth V. Williams (Programmer) Sales Salaries Jamie H. Ferguson (Sales Manager) Kari C. Mann (Sales Representative) Plant Wages Anthony V. Bonno (Mixer Operator) Jeri M. Ryan (Electrician) Thomas J. Sokowski (Supervisor) FICA Taxes Payable-OASDI and FICA Taxes Payable-HI were credited for $962.79 and $225.18, respectively, the amounts deducted from employees' wages. Employees FIT Payable, Employees SIT Payable, Employees SUTA Payable, Employees CIT Payable, and Union Dues Payable were credited for the total amount withheld for each kind of deduction from employees' wages. In subsequent payroll transactions, Group Insurance Premiums Collected will be credited for the amounts withheld from employees' wages for this type of deduction. Finally, Payroll Cash was credited for the sum of the net amounts paid all employees.The payroll taxes for this pay were then recorded in the general journal Journal as follows: Payroll Taxes 1,390.21 FICA Taxes Payable-OASDI 962.76 FICA Taxes Payable-HI 225.17 FUTA Taxes Payable 23.34 SUTA Taxes Payable-Employer 178.92 Payroll Taxes was debited for the sum of the employer's FICA, FUTA, and SUTA taxes. The taxable earnings used in computing each of these payroll taxes were obtained from the appropriate column totals of the payroll register. Note that only part of Ford's wages are taxable ($700 out of $1,220 gross pay) for FUTA ($7,000 limit]. The computation of the debit to Payroll Taxes was: FICA OASDO: 6JW of $15,536.77- FICA H: 1.45 0 $15 518.77 235.17 PUTA: DEN OF 53 850100- 9UTA: 10890 0 54,850100 178 51 Total Payrol Banks.......... LE DEE IS * Details FICA Taxes Payable-OASDI was credited for $952.78, the amount of the liability for the employer's portion of the tax. FICA Taxes Payable-HI was credited for $225.17, the amount of the Mlablilty for the employer's share of this tax. FUTA Taxes Payable was credited for the amount of the tax on the employer for federal unemployment purposes ($23.34). SUTA Taxes Payable-Employer was credited for $178.92, which is the amount of the contribution required of the employer under the state unemployment compensation law. @ The journal entries were posted to the proper ledger accounts (General Ledger).October 15 This is the day on which the deposits of FICA and FIT taxes and the city of Philadelphia Income taxes for the September payrolls are due. However, In order to concentrate on the fourth- quarter payrolls, we will assume that the deposits for the third quarter and the appropriate entries were already completed.October 20 No. 2 On this date, Gio-Brite Paint Company must deposit the Pennsylvania state income taxes withheld from the October 9 payroll. The deposit rule states that if the employer expects the aggregate amount withheld each quarter to be $1,000 or more, the employer must pay the withheld tax semimonthly. The tax must be remitted within three banking days after the close of the semimonthly periods ending on the 15th and the last day of the month. @ Prepare the journal entry to record the deposit of the taxes, and post to the appropriate ledger accounts. @ Pennsylvania has eliminated the filing of paper forms (replaced by telefile or online filing). The information needed to telefile is listed on Transaction No. 2- complete the Information worksheet needed for the first semimonthly period of October. The company's Pennsylvania employer account number is 000-0-3300, its EIN 15 00-0000660, Its filing password is GBPCOM, and Its telephone number is (215) 555-9559.October 23 LO1 No. 3 Prepare the payroll for the last pay period of October from Time Clerk's Report Nos. 40 and 41. The proper procedure in recording the payroll follows: D Complete the payroll register. In as much as only a portion of the payroll register sheet was used in recording the October 9 payroll, the October 23 payroll should be recorded on the same sheet to save space. On the first blank ruled line after the October 9 payroll, Insert "Payday October 23-For Period Ending October 17, 20-." On the following lines, record the payroll Information for the last pay date of October. When recording succeeding payrolls, continue to conserve space by recording two payrolls on each separate payroll register sheet. Project Audit Test / Net Paid $12,494.94 The workers in the plant (Bonno and Ryan) are paid time and a half for any hours worked over eight each workday and for work on Saturdays and are paid twice the regular hourly rate for work on sundays or holidays. Pay Points Even though they are not on the time clerk's report, remember to pay the president, sales manager, sales representatives, and supervisors. With this pay period, the cumulative earnings of several employees exceed the taxable income base set up by FUTA and SUTA. This factor must be considered in preparing the payroll register and in computing the employer's payroll taxes. Refer to each employee's earnings record to see the amount of cumulative earnings.Time Clerk's Repo No. 40 For the West Ending October 10, 20- Time Regard Time Time Employee TF 5 Worked Lost Bonno, A. V. .. Ford, CLAIM 36 hrs 4 hrs Russell, S. P. . .... 40 hra Ryan, J. M. . . .. 40 hes - . Student massaman 36 hrs. Williams, R. V. ... Far time lou Details Time Clerk's Repo No. 41 For the West Ending October 17, 20- Time Record Time Time Employee MTETFS Bonno, A V. .. . 40 hrs HI Fard C L. . . . . . - . Russell, S. P. . ... 10 hra - . Ryan, J. M. . . . .. 1H hra Student..... 36 hr Williams, R. V. . . * Details Pay Points The employees' Pennsylvania State Unemployment Tax (SUTA) is calculated (0.0006) on the total wages of each employee. There is no taxable wage limit on the employees' portion of the tax. Pay Points Be sure to deduct 304 premium for each $1,000 of group insurance carried by each employee (last payday of each month].@ Make the entry transferring from Cash to Payroll Cash the net amount of the total payroll, and post. LOZ Post the required information from the payroll register to each employee's earnings record. @ Record in the journal the salaries, wages, taxes withheld, group insurance premiums collected, union dues withheld, and net amount paid, and post to the proper ledger accounts. LO3 The entry required to record the October 23 payroll is the same as that to record the October 9 payroll, except it is necessary to record the liability for the amount withheld from the employees' wages to pay their part of the group insurance premium. The amount withheld should be recorded as a credit to Group Insurance Premiums Collected. @ Record in the journal the employer's payroll taxes and the liabilities created; post to the appropriate ledger accounts.November 4 No. 4 Deposit with the state of Pennsylvania the amount of state income taxes withheld from the October 23 payroll and complete information worksheet. No. 5 Thomas J. Sokowski completed a new Form W-4, showing that his filing status changed to single. Change Sokowski's earnings record accordingly.November 6 Project Audit Test / Net Paid $12,335.83 No. 6 Pay the treasurer of the union the amount of union dues withheld during the month of October. Time Clerk's Report No. 42 For the Week Ending October 24, 20- Time Record Time Time Employee S T T S Worked Lost Bonno, A V. .. . 40 hrs I I Ford, C. L . .... 40 hrs. - . . Russell, 5. P.. . . 6 38 hr Ryan, J- M. . . . . . 40 hm. Student . . . .. 36 hrs. Williams, R. V.. . 39 hm "Time lom on account of family function; deduct 2 hasra" pay- "Time lov beane of readiness deduct I bours par Details Time Clerk's Report No. 43 For the Week Ending October 31, 20- Time Record Time Time Employee 5 MTWTF 5 Worked Lost Bonno, A. V. ... 40 hra Ford, C.L.. . . 40 hrs Rusell, 5. P.. . . . 40 hrs Ryan, J. M. .. . . . 40 hra Snadent . . . . . 1 1 36 hrs Williams, R. V. .. Details No. 7 Prepare the payroll for the first pay perlod in November from Time Clerk's Report Nos. 42 and 43 and record the paychecks issued to all employees. Record this payroll at the top of the second payroll register sheet.Pay Points Make changes in November 6 pay. Refer to No. 5. Note: Serdar Russell worked only 35 hours in the week ending October 24. Therefore, compute Russell's pay for that week by multiplying 38 by $15.00 (hourly rate). Ruth Williams worked only 39 hours in the week ending October 24. Therefore, compute her pay for that week by multiplying 39 by $15.29 (hourly rate). Also, record the employer's payroll taxes.November 13 Project Audit Test Net Paid $ 1.578.92 No. 8 Because of her excessive tardiness and absenteeism during the year, the company discharged Ruth Williams today. For the week ending November 7, she was late a total of six hours; and for this week, she missed two full days and was late two hours on another day. In lieu of two weeks" notice, Williams was given two full weeks' pay (51,223.08). Along with dismissal pay ($1,223.08), she was paid for the week ending November 7 (34 hours, or $519.86) and the days worked this current week (22 hours, or $335.38). The total pay for the two partial weeks is $656.24. D Record a separate payroll register (on one line) to show Williams' total earnings, deductions, and net pay. The two weeks' dismissal pay is subject to all payroll taxes. Include dismissal pay with the total earnings but do not show the hours in the Time Record columns. Use the Wage Bracket Method Tables for Manual Payroll Systems With Forms W-i From 2020 or Later (using standard withholding column) for the biweekly payroll period for the total gross pay ($2,079.32) of williams. The deduction for group insurance premiums is $14.40. In the Time Record column, make a note of Williams' discharge as of this date. Indicate the payroll check number used to prepare the final check for Williams. When posting to the earnings record. make a notation of williams' discharge on this date. @ Prepare the journal entries to transfer the net cash and to record Williams' final pay and the employer's payroll taxes. Post to the ledger accounts. See completed Form W-2 for Ruch Williams Transaction No. 8. Box "d" should be left blank, since Glo-Brite Paint Company does not use a control number to identify Individual Forms W-2. (Please use this Form W-2 as an example to help in completing Forms W-2 at end of the year.)November 16 LOA No. 9 Electronically deposit the amount of FICA taxes and federal income taxes for the October payrolls and complete the Federal Deposit Information Worksheet (Transaction No. 9). Since the company is subject to the monthly deposit rule, the deposit is due on the 15th of the following month. See the Deposit Requirements (Nonagricultural Workers). November 15 is a Sunday; therefore, the deposit is to be made on the next business day. Prepare the journal entry to record the deposit of the taxes, and post to the appropriate ledger accounts. No. 10 Since Glo-Brite Paint Company withholds the city of Philadelphia income tax, you must deposit the taxes with the Department of Revenue. The deposit rule that affects Glo-Brite Paint Company states that if the withheld taxes are between $350 and $15,000 per month, the company must deposit the tax monthly by the 15th of the following month. The withheld taxes for the October payrolls were $1,214.76. D Prepare the journal entry to record the deposit of the taxes, and post to the appropriate ledger accounts. @ Complete the Philadelphia Employer's Return of Tax Withheld coupon (Monthly Wage Tax), which appears Transaction No. 16. Pay Points On all tax and deposit forms requiring a signature, use Joseph O'Neill's name.November 17 No. 11 Prepare an employee's earnings record for Beth Anne Woods, a new employee who began work today, Tuesday. Woods is single. She is employed as a programmer at a monthly salary of $2,600. Address, 8102 Franklin Court, Philadelphia, PA 19105-0915. Telephone, 555-1128. Social Security No. 000-00-1587. She is eligible for group Insurance coverage of $47,000 immediately. although her first deduction for group Insurance will not be made until December 18. Department: Office Weekly rate: $600.00 Hourly rate: $15.00November 18 No. 12 Deposit with the state of Pennsylvania the amount of state income taxes withheld from the November 6 and 13 (Ruch Williams) payrolls and complete the information worksheet.November 20 Project Audit Test / Net Paid $9,538.43 No. 13 With this pay. the company has decided to offer employees a savings Incentive Match Plan for Employees (SIMPLE Retirement Plan). Most of the employees opted to walt until the start of the following year to participate. However, the following employees have decided to take part in the plan for the remaining pay periods of the year. Jamie Ferguson: $500 contribution per pay period Kari Mann: $250 contribution per pay period Joseph O'Nelll: $700 contribution per pay perlod Jeri Ryan: $200 contribution per pay perlod The contributions are to be deducted from the participating employee's pay and are excluded from the employee's income for federal income tax purposes. The other payroll taxes still apply. On the payroll registers and the earnings record, use the blank column under "Deductions" for these contributions. Use the term "SIMPLE" as the new heading for this deduction column (on both the payroll register and employee's earnings record). Use the account in the general ledger for SIMPLE Contributions Payable-account no. 29. The company must match these contributions dollar for dollar, up to 3 percent of the employee's compensation. These payments will be processed through the Accounts Payable Department. Prepare the payroll for the last pay period of November from Time Clerk's Report Nos. 44 and 45, and record the paychecks issued to all employees. Also, record the employer's payroll taxes.Time Clerk's Report No. 44 For the Week Ending November 7, 20-. Time Record Time Time Employee Lost M T WY F Worked Bonno, A. V. . . . Hard CL. . . . . . 40 Hrx Russell, S. I. . . .. 38 hams. 2 hrs.* Ryan, J. M. . . . . . 40 hr Student . . . .... H 36 hr Williams, R. V. . . 34 hrs. "Time loa for personal baniness dahor 2 houn' pay. "The but back of tarding deduct & bawn' pay. Details Time Clark's Report No. 45 For the Week Ending November 14, 20-- Time Record Time Time Employee S TF Worked Low M T Bonno. A V . . 24 hr Ford, C. L. . .... 40 hrs. Russell, 5. .. . 40 hr Ryan, J. M. . . . . . H H 40 hra. Student . . . . . .. 36 his. 22 hm 18 hr: Williams, K. V. .. "Time lo brown of andiam; deduct 2 houn' par tercreed akanon; deduct It bound" par. Details Pay Points Remember to deduct the premiums on the group insurance for each employee.No. 14 Salary Increases of $30 per week, effective for the two weeks covered in the December i payroll, are given to Catherine L. Ford and Serdor P. Russell. The group insurance coverage for Ford will be increased to $50,000; for Russell, It will be Increased to $49,000. Update the employees' earnings records accordingly. The new wage rates are listed below. Employee Weekly Race Hourly Rate Ford, Catherine L. $610.00 $16.00 Russell, Serdar F. 530.00 15.75 Pay Points The new wage rates are effective for the December 4 payroll.November 30 No. 15 Prepare an employee's earnings record for Paul Winston Young, the president's nephew. who began work today. Young is single. He is training as a field sales representative in the city where the home office is located. His beginning salary is $2,730 per month. Address, 7936 Holmes Drive, Philadelphia, PA 19107-0007. Telephone, 555-2096. Social Security No. 000-00-6057. Young is eligible for group Insurance coverage of $49,000. Department: Sales Weekly rate: $630.00 Hourly rate: $15.75December 3 No. 16 Deposit with the state of Pennsylvania the amount of state income taxes withheld from the November 20 payroll using General Ledger balance for Account No. 25 and complete the Information worksheet.December 4 Project Audit Test / Net Paid $11,109.84 No. 17 Prepare the payroll for the first biweekly pay period of December from Time Clerk's Report Nos. 46 and 47, and record the paychecks issued to all employees. Record this payroll at the top of the third payroll register sheet. Note: Thursday, November 26, is a paid holiday for all workers. Also, record the employer's payroll taxes. Time Clerk's Report No. 46 For the Week Ending November 21, 20- Time Read Time Time Employee MT W T F Warkal Bonno, A. V. ... 10 hrs. Fund, CI. . . . . All hin Russell, S. P. 40 hrs. Ryan, J. M.. 36 hrs. 00 09 60 00 Student . . . ..... 36 hr Woods, B. A ... . . 32 bra. "Time but on account of penasal bummer; deduct i hum" pay- Details Time Clerk's Report No. 47 For the Week Ending November 28, 20- Time Record Time Time Employee S M T WTF Worked Lost Bonno, AV. . . . . 48 hrs. Ford, CL . .. .- 40 hes. Russell, S. B. . . . . 40 hrs. PAID HOLIDAY Ryan, J. M. . . . . . 43 hrs. Student. . . . . . . . . $6 hes. Woods, B. A. . I . 40 hrs. "Double timra. Details No. 18 Both Anthony Bonno and jeri Ryan have been notified that their union dues will increase to $9 per pay, starting with the last pay period of the year. Reflect chese increases in the December 18 pay and show the changes on their earnings records.December 9 No. 19 Pay the treasurer of the union the amount of union dues withheld during the month of November.December 11 Pay Points This final pay is not subject to withholding for FIT, SIT, or CIT purposes. No. 20 The Payroll Department was informed that Serdar R. Russell died in an automobile accident on the way home from work Thursday, December 10.December 11 Pay Points This final pay is not subject to withholding for FIT, SIT, or CIT purposes. No. 20 The Payroll Department was informed that Serdar R. Russell died in an automobile accident on the way home from work Thursday, December 10.December 14 Project Audit Test / Net Pald $2,19-4.72 No. 21 @ Make a separate entry (on one line) In the payroll register to record the issuance of a check payable to the Estate of Serdar P. Russell. This check covers Russell's work for the weeks ending December 5 and 12 ($1,134.00) plus accrued vacation pay ($1,260.00). Do not show the vacation hours in the Time Record columns on the payroll register but include them in the Total Earnings column. Russell's final biweekly pay for time worked and the vacation pay are subject to FICA, FUTA, and SUTA (employer and employee) taxes. Since Russell's cumulative earnings have surpassed the taxable earnings figures established by FUTA and SUTA, there will not be any unemployment tax on the employer. The deduction for group insurance premiums is $14.70. @ Make a notation of Russell's death in the payroll register and earnings record. Prepare journal entries to transfer the net pay and to record Russell's final pay and the employer's payroll taxes. Post to the ledger accounts. @ Include the final gross pay ($2,394.00) in Boxes 3 and 5 but not in Boxes 1, 16, and 18. Use the blank Form W-2 Transaction No. 5. Pay Points Prepare a Wage and Tax Statement, Form W-2. which will be given to the executor of the estate along with the final paycheck. In addition, the last wage payment and vacation pay must be reported on Form 1099- MISC. A Form 1096 must also be completed. These forms will be completed in February before their due date. (See Transaction Nos. 38 and 39.]December 15 No. 22 Electronically deposit the amount of FICA taxes and federal income taxes for the November payrolls and complete the Federal Deposit Information Worksheet. No. 23 Deposit with the cloy of Philadelphia the amount of city income taxes withheld from the November payrolls.December 18 No. 24 Deposit with the state of Pennsylvania the amount of state income taxes withheld from the December 4 payroll and complete the information worksheet. No. 25 Glo-Brite has been notified by the insurance company that there will be no premium charge for the month of December on the policy for Serdar Russell. Prepare the entry for the check made payable to the estate of Serdar P. Russell for the amount that was withheld for insurance from the December 14 pay. No. 26 Prepare an employee's earnings record for Richard Lloyd Zimmerman, Who was employed today as time clerk to take the place left vacant by the death of Serdar P. Russell last week. His beginning salary is $2,600 per month. Address, 900 South Clark Street, Philadelphia, PA 19195-6247. Telephone, 555-2104. Social Security No. 000-00- 1502. Zimmerman's filing status is married filing joint. Zimmerman is eligible for group insurance coverage of $47,000, although no deduction for group insurance premiums will be made until the last payday in January. Department: Office Weekly rate: $600.00 Hourly rate: $15.00No. 27 Prepare the payroll for the latter pay of December from Time Clerk's Report Nos. 48 and 49 and record the paychecks issued to all employees. Also, record the employer's payroll taxes. Project Audit Test Net Paid $70,49-4.00 In this pay, the president of the company. Joseph O'neill, is paid his annual bonus. This does not affect O'Neill's insurance coverage, which is based on regular pay. This year, his bonus is $95,000. For withholding purposes, the bonus is considered a supplemental payment and is taxed at the supplemental rate of 22 percent. For this pay. O'Neill has Increased his SIMPLE deduction to $2,000, which will reduce his salary for federal income tax purposes. To determine the federal income tax on the remaining taxable portion of his regular salary, use the Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later (using standard withholding column) - Biweekly Payroll Perlod in Table B (pages T-7 and T-5). In this pay. O'Neill has reached the OASDI celling. To calculate O'Neill's OASDI tax, multiply the OASDI celling of $147,000 by 6.2 percent and then subtract the year- to-date OASDI taxes withheld up to this pay. (Use O'Neill's Employee Earnings Record to view his year-to-date OASDI tax withheld.) Note: After posting the Information for this last pay to the employees' earnings records, calculate and enter the quarterly and yearly totals on each earnings record. Pay Points Calculate Federal Income tax on O'Neill's bonus using Method B-a flat 22 percent on the supplemental pay (see Supplemental Wage Payments). Pay Points Remember to deduct the premiums on the group insurance for each employee-note Increase in Ford's pay.Time Clerk's Report No. 48 For the Week Ending December 5, 20.- Time Record Time Time Employee 5 M T WW T F Workal Bonno, A. V. . . . - Ford, C. L. . . 10 hrs. H H 40 him. Ryan, J. M. - . . . 35 hm. 1 hr. Student . . . . . . . 40 hm. Young P W. . . . TO hn. "Time but beown of tardner; deduct I haar's pay- Details Time Clark's Report No. 49 For the Week Ending December 12, 20.. Time Record Time Time Employee MT W Worked Lou Donne, A. V. .. . 18 hrs H D B An. Ryan, J. M.. . H 49 har H Woods, B.A ... 10 hr. Young, F W ... H H 40 hr Details Note: This completes the project insofar as recording the payroll transactions for the last quarter is concerned. The following additional transactions are given to illustrate different types of transactions arising in connection with the accounting for payrolls and payroll taxes. Record these transactions in the journal, but do not post to the ledger