Ramirez Company has the following data for the weekly payroll ending January 31.
		Hours
Employee		M	T	W	T	F	S	Hourly Rate	Fed Income Tax Withholding	Health Ins
L. Helton		8	8	9	8	10	3	$ 12.00	$ 34	$ 10
R. Kenseth		8	8	8	8	8	2	14.00	37	25
D. Tavaras		9	10	8	8	9	0	15.00	58	25
Employees are paid 1 1/2 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65% on the first $117,000 of gross earnings. Ramirez Company is subject to 5.4% state unemployment tax and .08% federal enemployment taxes on the first $7,000 of gross earnings.
Instructions
(a)	Prepare the payroll register for the weekly payroll.
(b)	Prepare the journal entries to record the payroll and Ramirez's payroll tax expense.
(a)
Ramirez Company
Payroll Register
For the week ending January 31, 2017
					Earnings					Deductions
Employee		Total Hours			Regular			Overtime	Gross Pay	FICA Taxes	Fed Income Taxes	Health Ins	Total	Net Pay
L. Helton											$ 34.00	$ 10.00	$ 44.00
R. Kenseth											37.00	25.00	62.00
D. Tavaras											58.00	25.00	83.00
	Totals				$ -			$ -	$ -	$ -	$129.00	$ 60.00	$189.00	$ -
E11-11
(b)									Debit	Credit
Jan.	31	Select Account
			Select Account
			Fed Income Taxes Payable							129.00
			Health Ins Payable							60.00
			Select Account
	31	Select Account
			Select Account
			Select Account
			Select Account