Sheffield 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 are presented below.

Employee

Hours
Worked

Hourly
Rate

Federal
Income Tax
Withholdings

United
Fund

Cumulative
Earnings
(Jan. 1–Mar. 7)

Ben Abel 40 $15

$? $5 3,000

Rita Hager 42 16 ? 5 3,000

Jack Never 44 13 60 8 3,000

Sue Perez 46 13 61 5 3,000

Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages. State income taxes are 3%.

Prepare a payroll register for the weekly payroll. (Round answers to 2 decimal places, e.g. 15.25.)

MARRIED Persons ― WEEKLY Payroll Period

(For Wages Paid through December 2017)

If the wages are ―
And the number of withholding allowances claimed is ―

At least

But less
than
0 1 2 3 4 5 6 7 8 9 10

The amount of income tax to be withheld is ―

500
510
34 27 19 11 4 0 0 0 0 0
0

510
520
35 28 20 12 5 0 0 0 0 0
0

520
530
37 29 21 13 6 0 0 0 0 0
0

530
540
38 30 22 14 7 0 0 0 0 0
0

540
550
40 31 23 15 8 0 0 0 0 0
0

550
560
41 32 24 16 9 1 0 0 0 0
0

560
570
43 33 25 17 10 2 0 0 0 0
0

570

580
44 34 26 18 11 3 0 0 0 0
0

580

590
46 35 27 19 12 4 0 0 0 0
0

590

600
47 36 28 20 13 5 0 0 0 0
0

600

610
49 38 29 21 14 6 0 0 0 0
0

610

620
50 39 30 22 15 7 0 0 0 0
0

620

630
52 41 31 23 16 8 1 0 0 0
0

630

640
53 42 32 24 17 9 2 0 0 0
0

640

650
55 44 33 25 18 10 3 0 0 0
0

650

660
56 45 34 26 19 11 4 0 0 0
0

660

670
58 47 35 27 20 12 5 0 0 0
0

670

680
59 48 37 28 21 13 6 0 0 0
0

680

690
61 50 38 29 22 14 7 0 0 0
0

690

700
62 51 40 30 23 15 8 0 0 0
0

SHEFFIELD HARDWARE
Payroll Register
For the Week Ending March 15, 2020

Earnings

Taxable Earnings

Deductions

Paid

Account Debited

Employee

Hours

Regular

Overtime

Gross Pay

Cumulative
Earnings

Social Security

Medicare

FICA

Federal Income Tax

State Income Tax

United Fund

Total

Net Pay

Salaries and Wages Expense

Ben Abel 40
$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

Rita Hager 42
enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Jack Never 44
enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Sue Perez 46
enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Totals

$enter a total amount

$enter a total amount

$enter a total amount

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

$enter a total amount

$enter a total amount

$enter a total amount

$enter a total amount

$enter a total amount

$enter a total amount

$enter a total amount

eTextbook and Media

List of Accounts

Journalize the payroll on March 15, 2020, 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
enter an account title to record payroll on March 15

enter a debit amount

enter a credit amount

enter an account title to record payroll on March 15

enter a debit amount

enter a credit amount

enter an account title to record payroll on March 15

enter a debit amount

enter a credit amount

enter an account title to record payroll on March 15

enter a debit amount

enter a credit amount

enter an account title to record payroll on March 15

enter a debit amount

enter a credit amount

enter an account title to record payroll on March 15

enter a debit amount

enter a credit amount

eTextbook and Media

List of Accounts

Journalize the payment of the payroll on March 16, 2020. (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
enter an account title for the journal entry on March 16

enter a debit amount

enter a credit amount

enter an account title for the journal entry on March 16

enter a debit amount

enter a credit amount

eTextbook and Media

List of Accounts

Question

Sheffield 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 are presented below.

Employee	Hours Worked	Hourly Rate	Federal Income Tax Withholdings	United Fund	Cumulative Earnings (Jan. 1–Mar. 7)
Ben Abel	40	$15		$?		$5	3,000
Rita Hager	42	16		?		5	3,000
Jack Never	44	13		60		8	3,000
Sue Perez	46	13		61		5	3,000

Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages. State income taxes are 3%.

Prepare a payroll register for the weekly payroll. (Round answers to 2 decimal places, e.g. 15.25.)

If the wages are ―	And the number of withholding allowances claimed is ―
MARRIED Persons ― WEEKLY Payroll Period
(For Wages Paid through December 2017)
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
The amount of income tax to be withheld is ―
500	510	34	27	19	11	4	0	0	0	0	0	0
510	520	35	28	20	12	5	0	0	0	0	0	0
520	530	37	29	21	13	6	0	0	0	0	0	0
530	540	38	30	22	14	7	0	0	0	0	0	0
540	550	40	31	23	15	8	0	0	0	0	0	0

550	560	41	32	24	16	9	1	0	0	0	0	0
560	570	43	33	25	17	10	2	0	0	0	0	0
570	580	44	34	26	18	11	3	0	0	0	0	0
580	590	46	35	27	19	12	4	0	0	0	0	0
590	600	47	36	28	20	13	5	0	0	0	0	0

600	610	49	38	29	21	14	6	0	0	0	0	0
610	620	50	39	30	22	15	7	0	0	0	0	0
620	630	52	41	31	23	16	8	1	0	0	0	0
630	640	53	42	32	24	17	9	2	0	0	0	0
640	650	55	44	33	25	18	10	3	0	0	0	0

650	660	56	45	34	26	19	11	4	0	0	0	0
660	670	58	47	35	27	20	12	5	0	0	0	0
670	680	59	48	37	28	21	13	6	0	0	0	0
680	690	61	50	38	29	22	14	7	0	0	0	0
690	700	62	51	40	30	23	15	8	0	0	0	0

SHEFFIELD HARDWARE Payroll Register For the Week Ending March 15, 2020
		Earnings	Taxable Earnings	Deductions	Paid	Account Debited
Employee	Hours	Regular	Overtime	Gross Pay	Cumulative Earnings	Social Security	Medicare	FICA	Federal Income Tax	State Income Tax	United Fund	Total	Net Pay	Salaries and Wages Expense
Ben Abel	40	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount
Rita Hager	42	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount
Jack Never	44	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount
Sue Perez	46	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount	enter a dollar amount
Totals		$enter a total amount	$enter a total amount	$enter a total amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a total amount	$enter a total amount	$enter a total amount	$enter a total amount	$enter a total amount	$enter a total amount	$enter a total amount

eTextbook and Media

List of Accounts

Journalize the payroll on March 15, 2020, 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	enter an account title to record payroll on March 15	enter a debit amount	enter a credit amount
	enter an account title to record payroll on March 15	enter a debit amount	enter a credit amount
	enter an account title to record payroll on March 15	enter a debit amount	enter a credit amount
	enter an account title to record payroll on March 15	enter a debit amount	enter a credit amount
	enter an account title to record payroll on March 15	enter a debit amount	enter a credit amount
	enter an account title to record payroll on March 15	enter a debit amount	enter a credit amount

eTextbook and Media

List of Accounts

Journalize the payment of the payroll on March 16, 2020. (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	enter an account title for the journal entry on March 16	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 16	enter a debit amount	enter a credit amount

eTextbook and Media

List of Accounts

Accepted Answer

Answered: Image /qna-images/answer/61238434-8597-4525-ace6-0e046831f19f.jpg