Reference no: EM132116780

Question - 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%.

Prepare a payroll register for the weekly payroll. (Use the wage-bracket withholding table in the text for federal income tax withholdings.)

Journalize the payroll on March 15, 2014, and the accrual of employer payroll taxes.

Journalize the payment of the payroll on March 16, 2014.