You are currently an HR analyst at a top consumer goods company, in the head corporate office. One morning, you receive a memo from your manager of a sample of events that occurred in the

month of March 2019:

a. The HR department hired 5 new employees and received confirmed signed contracts. The pay

for the 5 new hires are as follows: $35,000; 50,000; 70,000; 80,000 and the last hire is a

summer intern that will be paid $17/hour for a 40-hour work week.

b. The recruitment team spent $17,000 to purchase company "swag", as well as printing

materials, which they will use to promote their company at university student recruitment

events.

c. Wages, and salaries for the month of March were paid in cash for all earnings by employees in

the head corporate office; the total for this was $2,488,000.

d. The HR department recently received approval on their proposal to implement a new payroll

system. They signed an agreeme