JOURNAL Page 41 POST. DATE DESCRIPTION REF. DEBIT CREDIT 20- Oct. 9 Payroll Cash 12 12,396.58 Cash 11 12,396.58 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 - OASDI 20.1 962.79 FICA Taxes Payable - HI 20.2 225.18 Employees FIT Payable 24 841.00 Employees SIT Payable 25 476.76 Employees SUTA Payable 25.1 9.30 Employees CIT Payable 26 601.16 Union Dues Payable 28 16.00 Payroll Cash 12 12,396.58 9 Payroll Taxes 56 1,390.21 FICA Taxes Payable - OASDI 20.1 962.78 FICA Taxes Payable - HI 20.2 225.17 FUTA Taxes Payable 21 23.34 SUTA Taxes Payable - Employer 22 178.92GENERAL LEDGER Checkpoints ACCOUNT: CASH ACCOUNT NO. 11 Debit Credit Balance Balance POST. BALANCE Oct. 31, 20-- DATE ITEM REF DEBIT CREDIT DEBIT CREDIT Nov. 30, 20-- 20-- Dec. 31, 20-- Oct. 1 Balance a 199,846.33 9 J41 12,396.58 187,449.75ACCOUNT: PAYROLL CASH ACCOUNT NO. 12 Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 12,396.58 12,396.58 Dec. 31, 20-- 9 J41 12,396.58 0.00ACCOUNT: FICA TAXES PAYABLE - OASDI ACCOUNT NO. 20.1 Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 962.79 962.79 Dec. 31, 20- 9 J41 962.78 1,925.57ACCOUNT: FICA TAXES PAYABLE - HI ACCOUNT NO. 20.2 Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 225.18 225.18 Dec. 31, 20-- 9 J41 225.17 450.35ACCOUNT: FUTA TAXES PAYABLE ACCOUNT NO. 21 Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 1 Balance a 392.94 Dec. 31, 20- 9 J41 23.34 416.28ACCOUNT: SUTA TAXES PAYABLE - EMPLOYER ACCOUNT NO. 22 Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 178.92 178.92 Dec. 31, 20--ACCOUNT: EMPLOYEES FIT PAYABLE ACCOUNT NO. 24 Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 841.00 841.00 Dec. 31, 20--ACCOUNT: EMPLOYEES SIT PAYABLE ACCOUNT NO. 25 Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 476.76 476.76 Dec. 31, 20--ACCOUNT: EMPLOYEES SUTA PAYABLE ACCOUNT NO. 25.1 Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 9.30 9.30 Dec. 31, 20--ACCOUNT: EMPLOYEES CIT PAYABLE ACCOUNT NO. 26 Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 601.16 601.16 Dec. 31, 20--PAYROLL REGISTER GLO-BRITE PAINT COMPANY Time Record Regular Earnings Overtime Earnings Deductions Net Paid Taxable Earnings Labor Cost Distribution Filing Status Rate Rate NAME SM T W T F SS Per Per TF S Hrs. Hour Total Amount Hrs. Hour Amount Group Union Earnings OASDI HI FIT SIT SUTA Ck Payday, October 9, 20-- For Period Ending October 3, 20-- CIT Ins. Dues SIMPLE No. Amount OASDI HI Bonno, A. FUTA SUTA Admin. Office MFJ N/A 8 8 8 8 8 8 8 8 8 8 80 17.60 Sales Plant Ferguson, J. MFJ N/A 8 8 8 8 8 1,408.00 8 8 8 8 8 80 1,408.00 87.30 ,250.00 20.42 44.00 43.23 0.84 Ford, C. S N/A 8 8 8 8 8 8 8 8 8 8 80 2,250.00 139.50 54.51 32.63 40.00 59.08 8.00 672 1.35 1,149.70 1,408.00 87.10 1,408.00 Checkpoints Mann, D 1,220.00 1,220.00 673 1,780.34 MFJ N /A 8 8 8 8 8 2,250.00 2,250.00 1,408.00 Total earnings 15,528.77 O'Neill, J. MFJ N /A 8 8 8 8 8 8 8 8 8 8 80 75.64 17.69 82.00 37.45 ,350.00 0,73 47.23 674 959.26 1,220.00 1,220.00 2,250.00 ,350.00 19.58 Net paid 8 8 8 8 8 80 83.70 2,307.69 38.00 $1.45 12,396.58 0.81 52.26 Russell, V 675 700.00 1,220.00 ,114.20 1,220.00 S N/A 8 8 8 8 8 2,307.69 143.08 33.46 146.00 70.85 1.38 89.34 1,350.00 ,350.00 1,350.00 ,350.00 1,350.00 Ryan, N. MFJ N/A 8 8 8 8 8 8 8 8 8 8 80 8 8 8 8 8 80 18.00 ,200.00 ,200.00 74.40 17.40 676 .440.00 80.00 36.84 1,823.58 46.45 2,307.69 2,307.69 2,307.69 Sokowski, T. MFJ N/A |8 8 8 8 8 8 8 8 8 8 80 ,440.00 89.28 20.88 0.12 677 48.00 44.21 ,050.00 0.86 944.19 55.75 B.00 1,200.00 ,200.00 760.00 678 1,173.02 1,200.00 1,440.00 1,200.00 (Student) ,050.00 1,440.00 S N/A 8 8 8 8 4 8 8 8 8 4 72 15.00 127.10 ,080.00 29.73 16.00 ,080.00 62.94 66.96 15.66 79.36 1,440.00 Williams, R NA 8 8 0 8 8 8 8 8 8 8 80 65.00 679 33.16 0.65 1,633.64 2,050.00 41.81 2,050.00 1,223.08 ,223.08 82.00 680 2,050.00 75.83 17.73 37.55 47.35 856.76 1,080.00 0.73 1,080.00 681 1,080.00 1,080.00 961.89 1,223.08 1,080.00 1,223.08 1,223.08 TOTALS 15,528.77 Payday, October 23, 20-- For Period Ending October 17, 2 15,528.77 962.79 225.18 841.00 4 476.76 9.30 601.16 0.00 16.00 0.00 Bonno, A. MFJ N/A 12,396.58 15,528.77 15.528.77 3,890.00 4,850.00 2,307.69 4,723.08 3,600.00 4,898.00 Ferguson, J MFJ N/A Checkpoints Ford, C. S N/A Mann, D Total earnings MFJ N/A O'Neill, J. MFJ N/A Net paid Russell, V. S NIA Ryan, N. MFJ N/A Sokowski, T. MFJ N/A (Student) S N/A Williams, R. N/A TOTALS Payday, November 6, 20-- For Period Ending October 31, 20- 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 MFJ N/A 0.00 0.00 Bonno, A. 0.00 0.00 0.00 0.00 0.00 0.00 Ferguson, J. MFJ N/A Ford, C. Checkpoints S N/A Mann, D MFJ N/A Total earnings O'Neill, J. MFJ N/A Net paid Russell, V. S N/A Ryan, N. MFJ N/A Sokowski, T S N/A (Student) S N/A Williams, R N/A TOTALS Payday, November 13, 20-- For Period Ending November 0.00 0.00 0.00 0.00 0.00 0.00 0.oo 0.00 0.00 0.00 0.00 Williams, R. S NA 0.00 0.00 0.00 0.oo 0.00 0.00 0.00 Checkpoints TOTALS 0.00 0.00 0.00 0.00 0.00 0.00 Total earnings Payday, November 20, 20-- For Period Ending November 0.oo 0.00 0.00 0.00 Bonno, A. 0.00 0.00 0.00 0.00 0.00 0.oo 0.00 Net paid MFJ N/A 0.00 Ferguson, J. MFJ N/A Ford, C. Checkpoints S N/A Mann, D Total earnings MFJ N/A O'Neill, J. MFJ N/A Net paid Russell, V. S NIA Ryan, N. MFJ N/A Sokowski, T. S NIA (Student) S N/APayday, December 4, 20- For Period Ending November 28, 20- Checkpoints Bonno, A. MFJ N/A Total earnings erguson, J MFJ N/A Net paid Ford, C. S NA Mann, D MFJ N/A O'Neill, J MFJ N/A Russell, V S NA Ryan, N. MFJ N/A Sokowski, T. S NA Student) N/A Woods, E S N/A TOTALS 0.oo 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0 0.00 0.00 0.00 0.00 Payday, December 14, 20-- For Period Ending December Checkpoints Russell, V. Total earnings TOTALS 0.00 Net paid 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.oo 0.00 0.00 0.00 0.00 D.00 Payday, December 18, 20-- For Period Ending December 12, 20- Checkpoints Bonno, A. MFJ N/A Total earnings Ferguson, J MFJ N/A Net paid ords C. S NIA Mann, D MFJ N/A O'Neill, J MFJ N/A Ryan, N. MFJ N/A Sokowski, T. S NA Student) S NIA Checkpoints-Annual Woods, B S NIA Total earnings Young, P. S N/A Qtr's taxable OASDI earnings Total earnings for FIT Total earnings for SIT/CIT Total earnings for FUTA TOTALS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2TR 15,528.77 962.79 225.18 841.00 476.76 9.30 601.16 0.00 16.00 0.00 12,396.58 15,528.77 15,528.77 3,890.00 4,850.00 2.307.69 4,723.08 3,600.00 4,898.00 EAR 157,753.34 9,780.71 2,287.45 16,758.00 4,843.05 94.64 6,106.96 930.40 160.00 0.00 116,792.13 157,753.34 157,753.34 69,380.00 88,340.00