Requirement $1.$ Compute Olivia$\text{'}$s net pay for October. $($Round all amounts to the nearest$$ cent.$)$

Gross pay

$12,400$

Withholding deductions:

Total withholdings

$1,240$

Employee contribution to United Way

$496$

Employee health insurance

$150$

Employee OASDI tax

$551\mathrm{.}80$

Employee Medicare tax

$179\mathrm{.}80$

Total withholdings

$2,617\mathrm{.}60$

Net $($take$-$home$)$ pay

$9,782\mathrm{.}40$

Part $2$

Requirement $2.$ Journalize the accrual of salaries expense and the payment related to the employment of Olivia Robertson. $($Record debits$$ first, then credits. Select explanations on the last line of the journal entry$$ table.$)$

Begin with the entry to accrue salaries expense and payroll withholdings for Olivia Robertson. $($Round all amounts to the nearest$$ cent.$)$

Date

Accounts and Explanation

Debit

Credit