payroll record Instructions After you have read and understood the learning resources in this module, work through the following exercises using Chapter 11, "Current Liabilities and Payroll" from the textbook. You must include a cover page and references in APA style.

1. do the New Pharmacy payroll record with the following columns: employee name, number of hours worked, hourly wage, weekly gross wage, social security discount, Medicare discount, amount of state taxes and savings of retirement. Calculate the gross salary of each employee. Calculate the amount withheld for Social Security 6% and Medicare 1.5. Calculate the net pay for each employee. Journalize the entry to record the payroll payment.

La Farmacia Nueva pays overtime hours worked at time and a half. Does not pay overtime to employees who are paid by salary. The company has 10 employees and the information on hours worked is as follows:

Nombre del empleado	Horas trabajadas	Salario por hora	Salario semanal	Pago de retiro	Pago de unin
Juan del Pueblo	43	$8.50		$21.93	$15
Ramonita Ramrez	41	11.50		37.12	Gerencial, no paga cuota.
Brenda Montalvo	55		$1,100	88.00	Gerencial, no paga cuota.
Camilo Monge	40	7.25		23.02	15
Jorge Emmanueli	46	25.00		92.00	15
Mariel Estrada	60	10.00		48.00	15
Emanuel Reyes	40	8.00		25.60	15
Ernesto Ramrez	40	8.25		26.40	15
Daniela Morales	38	10.75		32.68	15
ngel Carrasquillo	43		860	68.80	Gerencial, no paga cuota.