Herbert Smith manages a Frosty World drive-in. His straight-time pay is $ 17 per hour, with time-and-a-half for hours in excess of 40 per week. Smith's payroll deductions include withheld income tax of 40%, FICA tax, and a weekly deduction of $ 11 for a charitable contribution to United Way. Smith worked 56 hours during the week.

For all payroll calculations, use the following tax rates and round amounts to the nearest cent:

Employee: OASDI: 6.2% on first $118,500 earned;

Medicare: 1.45% up to $ 200,000, 2.35% on earnings above $ 200,000.

Employer: OASDI: 6.2% on first $ 118,500 earned;

Medicare: 1.45% on all earnings;

FUTA: 0.6% on first $ 7,000 earned;

SUTA: 5.4% on first $ 7,000 earned.

1. Compute Smith's gross pay and net pay for the week. Assume earnings to date are $ 11,000.

2. Journalize Frosty World's wages expense accrual for Smith's work. An explanation is not required.

3. Journalize the subsequent payment of wages to Smith.