Payroll Register

The following data for Throwback Industries Inc. relate to the payroll for the week ended December 9, 20Y8:

	Hours		Hourly		Weekly		Federal		Retirements
Employee	Worked		Rate		Salary		Income Tax		Savings
Aaron	46		$46				$518.42		$70
Cobb	41		32				285.52		60
Clemente	43		24				202.92		75
DiMaggio	36		34				257.04		45
Griffey, Jr.	48		42				458.64		100
Mantle					$2,220		532.80		90
Robinson	38		36				205.20		80
Williams					2,490		547.80		55
Vaughn	44		28				257.60		110

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%, and Medicare tax is 1.5% of each employee's annual earnings. The next payroll check to be used is No. 901.

Required:

1. Prepare a payroll register for Throwback Industries Inc. for the week ended December 9, 20Y8. Assume the normal working hours in a week are 40 hours. Enter amounts as positive numbers. Round your intermediate calculations and final answers to the nearest whole cent (two decimal places).

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.