The payroll records of Torero Machining Company show the following information for the week ended April 17:

Hourly workers are paid time-and-a-half for overtime.
a. Determine the net earnings of each employee.
b. Prepare the journal entries for the following:
1. Recording the payroll.
2. Paying the payroll.
3. Distributing the payroll. (Assume that overtime premium will be distributed to all jobs worked on during the period.)
4. Recording the employer's payroll taxes. (Assume that none of the employees has achieved the maximum wage bases for FICA and unemploymenttaxes.)

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Income Hours Production Tax Employee Classification Worked (Units)Rate Brown, D. Direct Dorr, M. Ginty, D. Jackson, D. Direct Jones, R Lewis, C. Indirect Pomare, G. Indirect W/held $18.00/hr $17.60/hr 42 48 39 40 40 50 40 S 80 84 110 100 100 240 120 Direct Direct 2,000 $0.44/piece 1,800 $0.44/piece $1,600/wk $1,400/wk