Mann hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. payroll data for the week ended march 15, 2014, are presented below.
employee

hours worked

hourly rate

federal income tax withholdings

united fund

ben abel 40 $15 $? $5.00
rita hager 42 16 ? 5.00
jack never 44 13 60.00 8.00
sue perez 46 13 61.00 5.00
abel and hager are married. they claim 0 and 4 withholding allowances, respectively. the following tax rates are applicable: fica 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%. mann hardware has four employees who are paid on a

mann hardware has four employees who are paid on a prepare a payroll register for the weekly payroll. (use the wage-bracket withholding table in the text for federal income tax withholdings.) (round answers to 2 decimal places, e. g. 15.25.)
mann hardware
payroll register
for the week ending march 15, 2014

earnings

deductions

employee

hours

regular

overtime

gross pay

fica

federal income tax

state income tax

united fund

total

net pay

salaries and wages expense

ben abel 40
$

$

$

$

$

$

$

$

$

$

rita hager 42

$

jack never 44

$

sue perez 46

$

totals

mann hardware has four employees who are paid on a
mann hardware has four employees who are paid on a journalize the payroll on march 15, 2014, and the accrual of employer payroll taxes. (round answers to 2 decimal places, e. g. 15.25. credit account titles are automatically indented when amount is entered. do not indent manually.)
date

account titles and explanation

debit

credit

mar. 15

(to record payroll)

mar. 15

(to record accrual of payroll taxes.)

mann hardware has four employees who are paid on a
mann hardware has four employees who are paid on a journalize the payment of the payroll on march 16, 2014. (round answers to 2 decimal places, e. g. 15.25. credit account titles are automatically indented when amount is entered. do not indent manually.)
date

account titles and explanation

debit

credit

mar. 16

mann hardware has four employees who are paid on a
mann hardware has four employees who are paid on a journalize the deposit in a federal reserve bank on march 31, 2014, of the fica and federal income taxes payable to the government. (round answers to 2 decimal places, e. g. 15.25. credit account titles are automatically indented when amount is entered. do not indent manually.)
account titles and explanation

debit

credit