People are paid once a month on the last day of the month. Tom is paid a salary of $5,000 a month, Walter is paid $8.00 an hour, and Thomas are paid a salary of $2,500 a month. Walter worked a total of 184 hours in May all of which are regular hours. No overtime was worked this entire month. Earnings are subject to 6% social security tax and 1.5% Medicare tax. The federal income tax withheld from each employee?s payroll check for the month is as follows: Tom - $547.00; Walter - $112.00; Thomas - $268.00. Also, don?t forget about the employer match and unemployment taxes. Make a journal entry. The federal unemployment rate is 0.8% and the state unemployment rate is 5.4%. (Remember, federal unemployment is only calculated on the first $7,000 of earnings and state unemployment is also only calculated on the first $7,000 of earnings). Record the payroll accrual and the pay roll taxes accrual on May 30. Record the payment of the payroll on the 31st. Checks no. 2571 - 2573 are used for payroll.

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Married Tom Rogers Period Total Ending Hours First Quarter Salary April 30th Salary Salary May 31st Total Walter Williams Married Period Ending First Quarter April 30th May 31st Total Thomas Fort Married April 30th May 31st Total Total Hours Period Total Ending Hours First Quarter Salary Salary Salary Payroll Register 168 184 Withholding Allowances: 1 Regular Earnings 15,000.00 5,000.00 Withholding Allowances: 1 4.160.00 1,344.00 Earnings. Earnings Regular Overtime Earnings Earnings Withholding Allowances: 1 Overtime Earnings Earnings Pay Rate: 5,000 per month. Earnings Total Cumulative Total Earnings 15,000.00 15,000.00 5,000.00 20,000.00 Pay Rate: $8.00 per hour Total Cumulative Total Earnings 4,160.00 4.160.00 1,344.00 5,504.00 Pay Rate: 2,500 per month Regular Overtime Total Earnings. Earnings Earnings Cumulative Total Employee Name Total Hours Regular ($) Overtime ($) Total Tom Rogers Walter Williams Thomas Fort Total Social Security Tax. 900.00 300.00 Social Security Tax 249.60 80.64 Deductions Medicare Tax 225.00 75.00 Medicare Tax Deductions Federal Income Tax 1,641.00 547.00 547.00 62.40 20,16 Social Security Medicare Tax Tax Deductions Federal Social Security Medicare Income Tax Tax Tax Deductions Federal. Income Tax 306.00 94.00 112.00 Federal Income Tax 547.00 112.00 268.00 Net Amount Total 2,766.00 12,234.00 922.00 4,078.00 268.00 268.00 Total 618.00 194.80 Total Paid Total Check No. 2563 2571 Paid Net Amount 3,542.00 1,149.20 Paid Net Amount Check No. Paid 2564 2572 Check No. 2573 Net Check Amount No. 2571 2572 2573 TH Married Tom Rogers Period Total Ending Hours First Quarter Salary April 30th Salary Salary May 31st Total Walter Williams Married Period Ending First Quarter April 30th May 31st Total Thomas Fort Married April 30th May 31st Total Total Hours Period Total Ending Hours First Quarter Salary Salary Salary Payroll Register 168 184 Withholding Allowances: 1 Regular Earnings 15,000.00 5,000.00 Withholding Allowances: 1 4.160.00 1,344.00 Earnings. Earnings Regular Overtime Earnings Earnings Withholding Allowances: 1 Overtime Earnings Earnings Pay Rate: 5,000 per month. Earnings Total Cumulative Total Earnings 15,000.00 15,000.00 5,000.00 20,000.00 Pay Rate: $8.00 per hour Total Cumulative Total Earnings 4,160.00 4.160.00 1,344.00 5,504.00 Pay Rate: 2,500 per month Regular Overtime Total Earnings. Earnings Earnings Cumulative Total Employee Name Total Hours Regular ($) Overtime ($) Total Tom Rogers Walter Williams Thomas Fort Total Social Security Tax. 900.00 300.00 Social Security Tax 249.60 80.64 Deductions Medicare Tax 225.00 75.00 Medicare Tax Deductions Federal Income Tax 1,641.00 547.00 547.00 62.40 20,16 Social Security Medicare Tax Tax Deductions Federal Social Security Medicare Income Tax Tax Tax Deductions Federal. Income Tax 306.00 94.00 112.00 Federal Income Tax 547.00 112.00 268.00 Net Amount Total 2,766.00 12,234.00 922.00 4,078.00 268.00 268.00 Total 618.00 194.80 Total Paid Total Check No. 2563 2571 Paid Net Amount 3,542.00 1,149.20 Paid Net Amount Check No. Paid 2564 2572 Check No. 2573 Net Check Amount No. 2571 2572 2573 TH

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As per given details please refer below answer We need to prepare payroll register to calculate gross pay Social security Medicare tax and net pay Wor... View the full answer