Chapter 7- Payroll Page 1 7/25/2023

Integrated Accounting 8th

Edition Klooster
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Chapter 7

PAYROLL

STUDENT EXERCISES
I. TRUE/FALSE

1. F
2. F
3. T
4. T
5. T
6. F
7. T

II. QUESTIONS

1. 26

2. The Current Payroll Journal Entry menu item generates the journal
entry for salary expenses; employee federal, state, and city income
taxes payable; employee Social Security—-OASDI and Medicare-—HI
taxes payable, and voluntary deductions. The Employer’s Payroll
Taxes menu item generates the journal entry for the employer's
portion of Social Security—OASDI, Medicare—HI, federal
unemployment, and state unemployment taxes payable.

3. Select the payroll transaction you wish to delete from the payroll
transactions then click Delete.

4. The computer automatically numbers the checks in ascending

sequence.

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Chapter 7- Payroll Page 2 7/25/2023

5. The Quarterly Report is used to report Social Security and Medicare

taxable wages to the Internal Revenue Service.

© 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as
permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 3 7/25/2023

PROBLEM 7-A

November Payroll:

Only the first paycheck for the November pay period is shown. The
accuracy of the information in the payroll report will determine the
accuracy of each paycheck.

Warner Merchandising Co.

Employee List
11/30/--

Emp. Employee Soc. Sec./ # Pay G.L. Salary/

No. Name/Address Mar. Stat. Periods Acct. Rate

210 Falgren, Eunice 598-72-9533 12 6210 5,000.00

509 Glendale Dr. Married
Atlanta, GA 30338-4250 W/H 3

220 Griffith, Phillip 653-96-3849 12 6210

9711 Orchard Way Married 11.15
Atlanta, GA 30327-1523 W/H 1

240 Mettler, Mary 487-26-6347 12 6210

11403 Highland Ln. Married 11.25
Atlanta, GA 30360-8235 W/H 5

250 Phelps, Donna 658-78-4552 12 6170

3945 Revere Run Single 12.35
Atlanta, GA 30339-5738 W/H 1

260 Schilling, Frank 478-53-8968 12 6170 4,324.00

1827 Deercross Dr. Married
Atlanta, GA 30345-5020 W/H 4

270 Winters, Annette 590-71-5011 12 6210

2063 Carter Av. Single 10.50
Atlanta, GA 30338-9325 W/H 1

280 Yoshino, Sumio 481-95-7732 12 6170 2,925.00

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Chapter 7- Payroll Page 4 7/25/2023

11802 Woodhill Dr. Married

Atlanta, GA 30319-1062 W/H 2

290 Zellmer, Kevin 520-69-8573 12 6210

857 Shaffer Ave. Married 10.35
Atlanta, GA 30327-4835 W/H 3

Warner Merchandising Co.

Payroll Report
11/30/--

Current Quarterly Yearly

210-Falgren, Eunice Gross Pay 5,000.00 10,000.00 55,000.00

6210-Sales FIT 446.67 893.34 4,913.37
Married Acct. 6210 SIT 183.16 366.32 2,014.76
W/H 3 598-72-9533 Soc. Sec.--OASDI 310.00 620.00 3,410.00
Pay Periods 12 Medicare--HI 72.50 145.00 797.50
Salary 5,000.00 CIT 226.93 453.86 2,496.23
Hourly Rate Health Insurance 75.00 150.00 825.00
Reg. Hours Dental Insurance 35.00 70.00 385.00
O.T. Hours Credit Union 350.00 700.00 3,850.00
Check Number 562 Employee SUTA
Check Date 11/30/-- Net Pay 3,300.74 6,601.48 36,308.14

220-Griffith, Phillip Gross Pay 1,739.40 3,666.96 20,977.34

6210-Sales FIT 76.86 254.95 1,852.15
Married Acct. 6210 SIT 36.29 80.80 479.68
W/H 1 653-96-3849 Soc. Sec.--OASDI 107.84 227.35 1,300.60
Pay Periods 12 Medicare--HI 25.22 53.17 304.15
Salary CIT 78.94 166.42 952.05
Hourly Rate 11.15 Health Insurance 65.00 130.00 715.00
Reg. Hours 156.00 Dental Insurance 25.00 50.00 275.00
O.T. Hours Credit Union 75.00 150.00 825.00
Check Number 563 Employee SUTA
Check Date 11/30/-- Net Pay 1,249.25 2,554.27 14,273.71

240-Mettler, Mary Gross Pay 1,957.50 3,847.50 21,720.95

6210-Sales FIT
Married Acct. 6210 SIT 30.15 57.80 338.70
W/H 5 487-26-6347 Soc. Sec.--OASDI 121.37 238.55 1,346.71
Pay Periods 12 Medicare--HI 28.38 55.79 314.95
Salary CIT 88.84 174.62 985.81
Hourly Rate 11.25 Health Insurance 85.00 170.00 935.00
Reg. Hours 168.00 Dental Insurance 35.00 70.00 385.00
O.T. Hours 4.00 Credit Union 100.00 200.00 1,100.00
Check Number 564 Employee SUTA
Check Date 11/30/-- Net Pay 1,468.76 2,880.74 16,314.78

250-Phelps, Donna Gross Pay 2,025.40 4,146.51 22,909.25

6170-Office FIT 192.77 399.89 2,214.94
Single Acct. 6170 SIT 48.87 102.00 565.60
W/H 1 658-78-4552 Soc. Sec.--OASDI 125.57 257.08 1,420.36
Pay Periods 12 Medicare--HI 29.37 60.13 332.19
Salary CIT 91.92 188.19 1,039.73
Hourly Rate 12.35 Health Insurance 65.00 130.00 715.00
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Chapter 7- Payroll Page 5 7/25/2023

Reg. Hours 164.00 Dental Insurance 25.00 50.00 275.00

O.T. Hours Credit Union 100.00 200.00 1,100.00
Check Number 565 Employee SUTA
Check Date 11/30/-- Net Pay 1,346.90 2,759.22 15,246.43

260-Schilling, Frank Gross Pay 4,324.00 8,648.00 47,564.00

6170-Office FIT 299.64 599.28 3,296.04
Married Acct. 6170 SIT 143.02 286.04 1,573.22
W/H 4 478-53-8968 Soc. Sec.--OASDI 268.09 536.18 2,948.99
Pay Periods 12 Medicare--HI 62.70 125.40 689.70
Salary 4,324.00 CIT 196.24 392.48 2,158.64
Hourly Rate Health Insurance 80.00 160.00 880.00
Reg. Hours Dental Insurance 30.00 60.00 330.00
O.T. Hours Credit Union 300.00 600.00 3,300.00
Check Number 566 Employee SUTA
Check Date 11/30/-- Net Pay 2,944.31 5,888.62 32,387.41

270-Winters, Annette Gross Pay 1,879.50 3,643.50 19,942.14

6210-Sales FIT 170.88 324.44 1,769.86
Single Acct. 6210 SIT 42.36 79.58 434.13
W/H 1 590-71-5011 Soc. Sec.--OASDI 116.53 225.90 1,236.43
Pay Periods 12 Medicare--HI 27.25 52.83 289.18
Salary CIT 85.30 165.36 905.06
Hourly Rate 10.50 Health Insurance 65.00 130.00 715.00
Reg. Hours 168.00 Dental Insurance 25.00 50.00 275.00
O.T. Hours 4.00 2.50 Credit Union 50.00 100.00 550.00
Check Number 567 Employee SUTA
Check Date 11/30/-- Net Pay 1,297.18 2,515.39 13,767.48

280-Yoshino, Sumio Gross Pay 2,925.00 5,775.00 5,775.00

6170-Office FIT 181.04 350.83 350.83
Married Acct. 6170 SIT 84.69 166.04 166.04
W/H 2 481-95-7732 Soc. Sec.--OASDI 181.35 358.05 358.05
Pay Periods 12 Medicare--HI 42.41 83.74 83.74
Salary 2,925.00 CIT 132.75 262.10 262.10
Hourly Rate Health Insurance 70.00 140.00 140.00
Reg. Hours Dental Insurance 28.00 56.00 56.00
O.T. Hours Credit Union 50.00 100.00 100.00
Check Number 568 Employee SUTA
Check Date 11/30/-- Net Pay 2,154.76 4,258.24 4,258.24

290-Zellmer, Kevin Gross Pay 1,449.00 1,449.00 1,449.00

6210-Sales FIT
Married Acct. 6210 SIT 19.04 19.04 19.04
W/H 3 520-69-8573 Soc. Sec.--OASDI 89.84 89.84 89.84
Pay Periods 12 Medicare--HI 21.01 21.01 21.01
Salary CIT 65.76 65.76 65.76
Hourly Rate 10.35 Health Insurance 70.00 70.00 70.00
Reg. Hours 140.00 Dental Insurance 25.00 25.00 25.00
O.T. Hours Credit Union 60.00 60.00 60.00
Check Number 569 Employee SUTA
Check Date 11/30/-- Net Pay 1,098.35 1,098.35 1,098.35

Payroll Summary Gross Pay 21,299.80 41,176.47 195,337.68

FIT 1,367.86 2,822.73 14,397.19
SIT 587.58 1,157.62 5,591.17
Soc. Sec.--OASDI 1,320.59 2,552.95 12,110.98
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Chapter 7- Payroll Page 6 7/25/2023

Medicare--HI 308.84 597.07 2,832.42

CIT 966.68 1,868.79 8,865.38
Health Insurance 575.00 1,080.00 4,995.00
Dental Insurance 228.00 431.00 2,006.00
Credit Union 1,085.00 2,110.00 10,885.00
Employee SUTA
Net Pay 14,860.25 28,556.31 133,654.54

Warner Merchandising Co.

General Journal
11/30/--

Date Refer. Acct. Title Debit Credit

11/30 Payroll 6210 Sales Salary Expense 12,025.40

11/30 Payroll 6170 Office Salary Expense 9,274.40
11/30 Payroll 2140 Emp. Fed. Inc. Tax Pay. 1,367.86
11/30 Payroll 2150 Emp. State Inc. Tax Pay. 587.58
11/30 Payroll 2160 Soc. Sec. Tax Pay.--OASDI 1,320.59
11/30 Payroll 2170 Medicare Tax Payable--HI 308.84
11/30 Payroll 2155 Emp. City Inc. Tax Pay. 966.68
11/30 Payroll 2200 Health Ins. Premiums Pay. 575.00
11/30 Payroll 2210 Dental Ins. Premiums Pay. 228.00
11/30 Payroll 2220 Credit Union Deduct. Pay. 1,085.00
11/30 Payroll 2130 Salaries Payable 14,860.25

11/30 Pay. Tax 6190 Payroll Taxes Expense 2,303.42

11/30 Pay. Tax 2160 Soc. Sec. Tax Pay.--OASDI 1,320.59
11/30 Pay. Tax 2170 Medicare Tax Payable--HI 308.85
11/30 Pay. Tax 2190 Unemploy. Tax Pay.--State 638.99
11/30 Pay. Tax 2180 Unemploy. Tax Pay.--Fed. 34.99
-------------- --------------
Totals 23,603.22 23,603.22
============== ==============

December Payroll:

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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 7 7/25/2023

Only the first paycheck for the December pay period is shown. The
accuracy of the information in the payroll report will determine the
accuracy of each paycheck.

Warner Merchandising Co.

Payroll Report
12/31/--

Current Quarterly Yearly

210-Falgren, Eunice Gross Pay 5,000.00 15,000.00 60,000.00

6210-Sales FIT 446.67 1,340.01 5,360.04
Married Acct. 6210 SIT 183.16 549.48 2,197.92
W/H 3 598-72-9533 Soc. Sec.--OASDI 310.00 930.00 3,720.00
Pay Periods 12 Medicare--HI 72.50 217.50 870.00
Salary 5,000.00 CIT 226.93 680.79 2,723.16
Hourly Rate Health Insurance 75.00 225.00 900.00
Reg. Hours Dental Insurance 35.00 105.00 420.00
O.T. Hours Credit Union 350.00 1,050.00 4,200.00
Check Number 570 Employee SUTA
Check Date 12/31/-- Net Pay 3,300.74 9,902.22 39,608.88

220-Griffith, Phillip Gross Pay 2,020.94 5,687.90 22,998.28

6210-Sales FIT 105.01 359.96 1,957.16
Married Acct. 6210 SIT 48.67 129.47 528.35
W/H 1 653-96-3849 Soc. Sec.--OASDI 125.30 352.65 1,425.90
Pay Periods 12 Medicare--HI 29.30 82.47 333.45
Salary CIT 91.72 258.14 1,043.77
Hourly Rate 11.15 Health Insurance 65.00 195.00 780.00
Reg. Hours 176.00 Dental Insurance 25.00 75.00 300.00
O.T. Hours 3.50 Credit Union 75.00 225.00 900.00
Check Number 571 Employee SUTA
Check Date 12/31/-- Net Pay 1,455.94 4,010.21 15,729.65

240-Mettler, Mary Gross Pay 1,980.00 5,827.50 23,700.95

6210-Sales FIT
Married Acct. 6210 SIT 30.99 88.79 369.69
W/H 5 487-26-6347 Soc. Sec.--OASDI 122.76 361.31 1,469.47
Pay Periods 12 Medicare--HI 28.71 84.50 343.66
Salary CIT 89.86 264.48 1,075.67
Hourly Rate 11.25 Health Insurance 85.00 255.00 1,020.00
Reg. Hours 176.00 Dental Insurance 35.00 105.00 420.00
O.T. Hours Credit Union 100.00 300.00 1,200.00
Check Number 572 Employee SUTA
Check Date 12/31/-- Net Pay 1,487.68 4,368.42 17,802.46

250-Phelps, Donna Gross Pay 1,976.00 6,122.51 24,885.25

6170-Office FIT 185.36 585.25 2,400.30
Single Acct. 6170 SIT 46.67 148.67 612.27
W/H 1 658-78-4552 Soc. Sec.--OASDI 122.51 379.59 1,542.87
Pay Periods 12 Medicare--HI 28.65 88.78 360.84
Salary CIT 89.68 277.87 1,129.41
Hourly Rate 12.35 Health Insurance 65.00 195.00 780.00
Reg. Hours 160.00 Dental Insurance 25.00 75.00 300.00
O.T. Hours Credit Union 100.00 300.00 1,200.00
Check Number 573 Employee SUTA
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Chapter 7- Payroll Page 8 7/25/2023

Check Date 12/31/-- Net Pay 1,313.13 4,072.35 16,559.56

260-Schilling, Frank Gross Pay 4,324.00 12,972.00 51,888.00

6170-Office FIT 299.64 898.92 3,595.68
Married Acct. 6170 SIT 143.02 429.06 1,716.24
W/H 4 478-53-8968 Soc. Sec.--OASDI 268.09 804.27 3,217.08
Pay Periods 12 Medicare--HI 62.70 188.10 752.40
Salary 4,324.00 CIT 196.24 588.72 2,354.88
Hourly Rate Health Insurance 80.00 240.00 960.00
Reg. Hours Dental Insurance 30.00 90.00 360.00
O.T. Hours Credit Union 300.00 900.00 3,600.00
Check Number 574 Employee SUTA
Check Date 12/31/-- Net Pay 2,944.31 8,832.93 35,331.72

270-Winters, Annette Gross Pay 1,848.00 5,491.50 21,790.14

6210-Sales FIT 166.16 490.60 1,936.02
Single Acct. 6210 SIT 40.96 120.54 475.09
W/H 1 590-71-5011 Soc. Sec.--OASDI 114.58 340.48 1,351.01
Pay Periods 12 Medicare--HI 26.80 79.63 315.98
Salary CIT 83.87 249.23 988.93
Hourly Rate 10.50 Health Insurance 65.00 195.00 780.00
Reg. Hours 176.00 Dental Insurance 25.00 75.00 300.00
O.T. Hours Credit Union 50.00 150.00 600.00
Check Number 575 Employee SUTA
Check Date 12/31/-- Net Pay 1,275.63 3,791.02 15,043.11

280-Yoshino, Sumio Gross Pay 2,925.00 8,700.00 8,700.00

6170-Office FIT 181.04 531.87 531.87
Married Acct. 6170 SIT 84.69 250.73 250.73
W/H 2 481-95-7732 Soc. Sec.--OASDI 181.35 539.40 539.40
Pay Periods 12 Medicare--HI 42.41 126.15 126.15
Salary 2,925.00 CIT 132.75 394.85 394.85
Hourly Rate Health Insurance 70.00 210.00 210.00
Reg. Hours Dental Insurance 28.00 84.00 84.00
O.T. Hours Credit Union 50.00 150.00 150.00
Check Number 576 Employee SUTA
Check Date 12/31/-- Net Pay 2,154.76 6,413.00 6,413.00

290-Zellmer, Kevin Gross Pay 1,966.50 3,415.50 3,415.50

6210-Sales FIT 38.73 38.73 38.73
Married Acct. 6210 SIT 37.70 56.74 56.74
W/H 3 520-69-8573 Soc. Sec.--OASDI 121.92 211.76 211.76
Pay Periods 12 Medicare--HI 28.51 49.52 49.52
Salary CIT 89.25 155.01 155.01
Hourly Rate 10.35 Health Insurance 70.00 140.00 140.00
Reg. Hours 176.00 Dental Insurance 25.00 50.00 50.00
O.T. Hours 4.00 4.00 Credit Union 60.00 120.00 120.00
Check Number 577 Employee SUTA
Check Date 12/31/-- Net Pay 1,495.39 2,593.74 2,593.74

Payroll Summary Gross Pay 22,040.44 63,216.91 217,378.12

FIT 1,422.61 4,245.34 15,819.80
SIT 615.86 1,773.48 6,207.03
Soc. Sec.--OASDI 1,366.51 3,919.46 13,477.49
Medicare--HI 319.58 916.65 3,152.00
CIT 1,000.30 2,869.09 9,865.68
Health Insurance 575.00 1,655.00 5,570.00
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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 9 7/25/2023

Dental Insurance 228.00 659.00 2,234.00

Credit Union 1,085.00 3,195.00 11,970.00
Employee SUTA
Net Pay 15,427.58 43,983.89 149,082.12

Warner Merchandising Co.

General Journal
12/31/--

Date Refer. Acct. Title Debit Credit

12/31 Payroll 6210 Sales Salary Expense 12,815.44

12/31 Payroll 6170 Office Salary Expense 9,225.00
12/31 Payroll 2140 Emp. Fed. Inc. Tax Pay. 1,422.61
12/31 Payroll 2150 Emp. State Inc. Tax Pay. 615.86
12/31 Payroll 2160 Soc. Sec. Tax Pay.--OASDI 1,366.51
12/31 Payroll 2170 Medicare Tax Payable--HI 319.58
12/31 Payroll 2155 Emp. City Inc. Tax Pay. 1,000.30
12/31 Payroll 2200 Health Ins. Premiums Pay. 575.00
12/31 Payroll 2210 Dental Ins. Premiums Pay. 228.00
12/31 Payroll 2220 Credit Union Deduct. Pay. 1,085.00
12/31 Payroll 2130 Salaries Payable 15,427.58

12/31 Pay. Tax 6190 Payroll Taxes Expense 2,372.84

12/31 Pay. Tax 2160 Soc. Sec. Tax Pay.--OASDI 1,366.51
12/31 Pay. Tax 2170 Medicare Tax Payable--HI 319.59
12/31 Pay. Tax 2190 Unemploy. Tax Pay.--State 661.21
12/31 Pay. Tax 2180 Unemploy. Tax Pay.--Fed. 25.53
-------------- --------------
Totals 24,413.28 24,413.28
============== ==============

Warner Merchandising Co.

Quarterly Report
12/31/--

Soc. Sec. Taxable Taxable

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Chapter 7- Payroll Page 10 7/25/2023

Number Employee Name Soc. Sec. Medicare

598-72-9533 Falgren, Eunice 15,000.00 15,000.00

653-96-3849 Griffith, Phillip 5,687.90 5,687.90
487-26-6347 Mettler, Mary 5,827.50 5,827.50
658-78-4552 Phelps, Donna 6,122.51 6,122.51
478-53-8968 Schilling, Frank 12,972.00 12,972.00
590-71-5011 Winters, Annette 5,491.50 5,491.50
481-95-7732 Yoshino, Sumio 8,700.00 8,700.00
520-69-8573 Zellmer, Kevin 3,415.50 3,415.50
-------------- --------------
Totals 63,216.91 63,216.91
============== ==============
Total Employees 8

Only the first W-2 statement is shown. The accuracy of the information
in the payroll report will determine the accuracy of each W-2
statement.

Savings Plan
12/31/--

Savings Planner Schedule

Month Monthly Monthly Cumulative

Number Contribution Yield Total

(Beginning Balance) 35,000.00

1 2,000.00 196.88 37,196.88
2 2,000.00 209.23 39,406.11
3 2,000.00 221.66 41,627.77
4 2,000.00 234.16 43,861.93
5 2,000.00 246.72 46,108.65
6 2,000.00 259.36 48,368.01
7 2,000.00 272.07 50,640.08
8 2,000.00 284.85 52,924.93
9 2,000.00 297.70 55,222.63
10 2,000.00 310.63 57,533.26
/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\

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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 11 7/25/2023

55 2,000.00 974.08 176,143.87

56 2,000.00 990.81 179,134.68
57 2,000.00 1,007.63 182,142.31
58 2,000.00 1,024.55 185,166.86
59 2,000.00 1,041.56 188,208.42
60 2,000.00 1,058.67 191,267.09
61 2,000.00 1,075.88 194,342.97
62 2,000.00 1,093.18 197,436.15
63 2,000.00 563.85 200,000.00

Warner Merchandising Co.

Payroll Distribution (Gross Earnings)
As Of 12/31/--

Employee Gross Earnings

210-Falgren, Eunice $60,000.00
220-Griffith, Phillip $22,998.28
240-Mettler, Mary $23,700.95
250-Phelps, Donna $24,885.25
260-Schilling, Frank $51,888.00
270-Winters, Annette $21,790.14
280-Yoshino, Sumio $8,700.00
290-Zellmer, Kevin $3,415.50
-------------
$217,378.12
=============

Warner Merchandising Co.

Employee List
12/31/--

Employee G.L. Salary/

Acct. Rate

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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 12 7/25/2023

Falgren, Eunice 6210 5000.00

Griffith, Phillip 6210 11.15
Mettler, Mary 6210 11.25
Phelps, Donna 6170 12.35
Schilling, Frank 6170 4,324.00
Winters, Annette 6210 10.50
Yoshino, Sumio 6170 2,925.00
Zellmer, Kevin 6210 10.35

Student responses to the Internet activity will vary.

AUDIT QUESTIONS 7-A

November Payroll:

1. 5
2. 509 Glendale Dr.
3. $11.15
4. $2,025.40
5. $52.83
6. $5,775.00
7. $1,098.35
8. $14,860.25
9. $195,337.68
10. $1,367.86
11. $308.84
12. $966.68

December Payroll:

1. $1,455.94
2. $185.36
3. $752.40
4. 575
5. $228.00
6. $13,477.49
7. $319.58
8. $2,372.84
9. $15,427.58
10. $5,827.50
11. $63,216.91
12. $2,197.92
13. $3,595.68
14. 63
15. $259.36

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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 13 7/25/2023

PROBLEM 7-B

November Payroll:

Only the first paycheck for the November pay period is shown. The
accuracy of the information in the payroll report will determine the
accuracy of each paycheck.

Warner Merchandising Co.

Employee List
11/30/--

Emp. Employee Soc. Sec./ # Pay G.L. Salary/

No. Name/Address Mar. Stat. Periods Acct. Rate

210 Falgren, Eunice 598-72-9533 12 6210 5,000.00

509 Glendale Dr. Married
Atlanta, GA 30338-4250 W/H 3

220 Griffith, Phillip 653-96-3849 12 6210

9711 Orchard Way Single 11.15
Atlanta, GA 30327-1523 W/H 3

240 Mettler, Mary 487-26-6347 12 6210

11403 Highland Ln. Married 11.25
Atlanta, GA 30360-8235 W/H 5

250 Phelps, Donna 658-78-4552 12 6170

3945 Revere Run Single 12.35
Atlanta, GA 30339-5738 W/H 1

260 Schilling, Frank 478-53-8968 12 6170 4,350.00

7102 Sidney Rd. Married
Atlanta, GA 30345-5020 W/H 4

270 Winters, Annette 590-71-5011 12 6210

2063 Carter Av. Single 10.50
Atlanta, GA 30338-9325 W/H 1

280 Yoshino, Sumio 481-95-7732 12 6170 2,850.00

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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 14 7/25/2023

11802 Woodhill Dr. Married

Atlanta, GA 30319-1062 W/H 2

290 Zender, Tracy 596-35-7381 12 6210

11732 Kettering Dr. Single 10.50
Atlanta, GA 30345-0060 W/H 1

Warner Merchandising Co.

Payroll Report
11/30/--

Current Quarterly Yearly

210-Falgren, Eunice Gross Pay 5,000.00 10,000.00 55,000.00

6210-Sales FIT 446.67 893.34 4,913.37
Married Acct. 6210 SIT 183.16 366.32 2,014.76
W/H 3 598-72-9533 Soc. Sec.--OASDI 310.00 620.00 3,410.00
Pay Periods 12 Medicare--HI 72.50 145.00 797.50
Salary 5,000.00 CIT 226.93 453.86 2,496.23
Hourly Rate Health Insurance 75.00 150.00 825.00
Reg. Hours Dental Insurance 35.00 70.00 385.00
O.T. Hours Credit Union 350.00 700.00 3,850.00
Check Number 562 Employee SUTA
Check Date 11/30/-- Net Pay 3,300.74 6,601.48 36,308.14

220-Griffith, Phillip Gross Pay 1,605.60 3,533.16 20,843.54

6210-Sales FIT 47.23 225.32 1,822.52
Single Acct. 6210 SIT 24.20 68.71 467.59
W/H 3 653-96-3849 Soc. Sec.--OASDI 99.55 219.06 1,292.31
Pay Periods 12 Medicare--HI 23.28 51.23 302.21
Salary CIT 72.87 160.35 945.98
Hourly Rate 11.15 Health Insurance 65.00 130.00 715.00
Reg. Hours 144.00 Dental Insurance 25.00 50.00 275.00
O.T. Hours Credit Union 75.00 150.00 825.00
Check Number 563 Employee SUTA
Check Date 11/30/-- Net Pay 1,173.47 2,478.49 14,197.93

240-Mettler, Mary Gross Pay 1,999.69 3,889.69 21,763.14

6210-Sales FIT
Married Acct. 6210 SIT 31.72 59.37 340.27
W/H 5 487-26-6347 Soc. Sec.--OASDI 123.98 241.16 1,349.32
Pay Periods 12 Medicare--HI 29.00 56.41 315.57
Salary CIT 90.76 176.54 987.73
Hourly Rate 11.25 Health Insurance 85.00 170.00 935.00
Reg. Hours 168.00 Dental Insurance 35.00 70.00 385.00
O.T. Hours 6.50 Credit Union 100.00 200.00 1,100.00
Check Number 564 Employee SUTA
Check Date 11/30/-- Net Pay 1,504.23 2,916.21 16,350.25

250-Phelps, Donna Gross Pay 2,074.80 4,195.91 22,958.65

6170-Office FIT 200.18 407.30 2,222.35
Single Acct. 6170 SIT 51.07 104.20 567.80
W/H 1 658-78-4552 Soc. Sec.--OASDI 128.64 260.15 1,423.43
Pay Periods 12 Medicare--HI 30.08 60.84 332.90
Salary CIT 94.16 190.43 1,041.97
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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 15 7/25/2023

Hourly Rate 12.35 Health Insurance 65.00 130.00 715.00

Reg. Hours 168.00 Dental Insurance 25.00 50.00 275.00
O.T. Hours Credit Union 100.00 200.00 1,100.00
Check Number 565 Employee SUTA
Check Date 11/30/-- Net Pay 1,380.67 2,792.99 15,280.20

260-Schilling, Frank Gross Pay 4,350.00 8,674.00 47,590.00

6170-Office FIT 303.54 603.18 3,299.94
Married Acct. 6170 SIT 144.37 287.39 1,574.57
W/H 4 478-53-8968 Soc. Sec.--OASDI 269.70 537.79 2,950.60
Pay Periods 12 Medicare--HI 63.08 125.78 690.08
Salary 4,350.00 CIT 197.42 393.66 2,159.82
Hourly Rate Health Insurance 80.00 160.00 880.00
Reg. Hours Dental Insurance 30.00 60.00 330.00
O.T. Hours Credit Union 300.00 600.00 3,300.00
Check Number 566 Employee SUTA
Check Date 11/30/-- Net Pay 2,961.89 5,906.20 32,404.99

270-Winters, Annette Gross Pay 1,908.38 3,672.38 19,971.02

6210-Sales FIT 175.22 328.78 1,774.20
Single Acct. 6210 SIT 43.65 80.87 435.42
W/H 1 590-71-5011 Soc. Sec.--OASDI 118.32 227.69 1,238.22
Pay Periods 12 Medicare--HI 27.67 53.25 289.60
Salary CIT 86.61 166.67 906.37
Hourly Rate 10.50 Health Insurance 65.00 130.00 715.00
Reg. Hours 168.00 Dental Insurance 25.00 50.00 275.00
O.T. Hours 4.50 3.50 Credit Union 50.00 100.00 550.00
Check Number 567 Employee SUTA
Check Date 11/30/-- Net Pay 1,316.91 2,535.12 13,787.21

280-Yoshino, Sumio Gross Pay 2,850.00 5,700.00 5,700.00

6170-Office FIT 169.79 339.58 339.58
Married Acct. 6170 SIT 81.35 162.70 162.70
W/H 2 481-95-7732 Soc. Sec.--OASDI 176.70 353.40 353.40
Pay Periods 12 Medicare--HI 41.33 82.66 82.66
Salary 2,850.00 CIT 129.35 258.70 258.70
Hourly Rate Health Insurance 70.00 140.00 140.00
Reg. Hours Dental Insurance 28.00 56.00 56.00
O.T. Hours Credit Union 50.00 100.00 100.00
Check Number 568 Employee SUTA
Check Date 11/30/-- Net Pay 2,103.48 4,206.96 4,206.96

290-Zender, Tracy Gross Pay 1,596.00 1,596.00 1,596.00

6210-Sales FIT 128.36 128.36 128.36
Single Acct. 6210 SIT 30.96 30.96 30.96
W/H 1 596-35-7381 Soc. Sec.--OASDI 98.95 98.95 98.95
Pay Periods 12 Medicare--HI 23.14 23.14 23.14
Salary CIT 72.43 72.43 72.43
Hourly Rate 10.50 Health Insurance 65.00 65.00 65.00
Reg. Hours 152.00 Dental Insurance 25.00 25.00 25.00
O.T. Hours Credit Union 85.00 85.00 85.00
Check Number 569 Employee SUTA
Check Date 11/30/-- Net Pay 1,067.16 1,067.16 1,067.16

Payroll Summary Gross Pay 21,384.47 41,261.14 195,422.35

FIT 1,470.99 2,925.86 14,500.32
SIT 590.48 1,160.52 5,594.07
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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 16 7/25/2023

Soc. Sec.--OASDI 1,325.84 2,558.20 12,116.23

Medicare--HI 310.08 598.31 2,833.66
CIT 970.53 1,872.64 8,869.23
Health Insurance 570.00 1,075.00 4,990.00
Dental Insurance 228.00 431.00 2,006.00
Credit Union 1,110.00 2,135.00 10,910.00
Employee SUTA
Net Pay 14,808.55 28,504.61 133,602.84

Warner Merchandising Co.

General Journal
11/30/--

Date Refer. Acct. Title Debit Credit

11/30 Payroll 6210 Sales Salary Expense 12,109.67

11/30 Payroll 6170 Office Salary Expense 9,274.80
11/30 Payroll 2140 Emp. Fed. Inc. Tax Pay. 1,470.99
11/30 Payroll 2150 Emp. State Inc. Tax Pay. 590.48
11/30 Payroll 2160 Soc. Sec. Tax Pay.--OASDI 1,325.84
11/30 Payroll 2170 Medicare Tax Payable--HI 310.08
11/30 Payroll 2155 Emp. City Inc. Tax Pay. 970.53
11/30 Payroll 2200 Health Ins. Premiums Pay. 570.00
11/30 Payroll 2210 Dental Ins. Premiums Pay. 228.00
11/30 Payroll 2220 Credit Union Deduct. Pay. 1,110.00
11/30 Payroll 2130 Salaries Payable 14,808.55

11/30 Pay. Tax 6190 Payroll Taxes Expense 2,313.01

11/30 Pay. Tax 2160 Soc. Sec. Tax Pay.--OASDI 1,325.84
11/30 Pay. Tax 2170 Medicare Tax Payable--HI 310.07
11/30 Pay. Tax 2190 Unemploy. Tax Pay.--State 641.53
11/30 Pay. Tax 2180 Unemploy. Tax Pay.--Fed. 35.57
-------------- --------------
Totals 23,697.48 23,697.48
============== ==============

December Payroll:

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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 17 7/25/2023

Only the first paycheck for the December pay period is shown. The
accuracy of the information in the payroll report will determine the
accuracy of each paycheck.

© 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as
permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 18 7/25/2023

Warner Merchandising Co.

Payroll Report
12/31/--

Current Quarterly Yearly

210-Falgren, Eunice Gross Pay 5,000.00 15,000.00 60,000.00

6210-Sales FIT 446.67 1,340.01 5,360.04
Married Acct. 6210 SIT 183.16 549.48 2,197.92
W/H 3 598-72-9533 Soc. Sec.--OASDI 310.00 930.00 3,720.00
Pay Periods 12 Medicare--HI 72.50 217.50 870.00
Salary 5,000.00 CIT 226.93 680.79 2,723.16
Hourly Rate Health Insurance 75.00 225.00 900.00
Reg. Hours Dental Insurance 35.00 105.00 420.00
O.T. Hours Credit Union 350.00 1,050.00 4,200.00
Check Number 570 Employee SUTA
Check Date 12/31/-- Net Pay 3,300.74 9,902.22 39,608.88

220-Griffith, Phillip Gross Pay 2,020.94 5,554.10 22,864.48

6210-Sales FIT 100.85 326.17 1,923.37
Single Acct. 6210 SIT 40.13 108.84 507.72
W/H 3 653-96-3849 Soc. Sec.--OASDI 125.30 344.36 1,417.61
Pay Periods 12 Medicare--HI 29.30 80.53 331.51
Salary CIT 91.72 252.07 1,037.70
Hourly Rate 11.15 Health Insurance 65.00 195.00 780.00
Reg. Hours 176.00 Dental Insurance 25.00 75.00 300.00
O.T. Hours 3.50 Credit Union 75.00 225.00 900.00
Check Number 571 Employee SUTA
Check Date 12/31/-- Net Pay 1,468.64 3,947.13 15,666.57

240-Mettler, Mary Gross Pay 1,980.00 5,869.69 23,743.14

6210-Sales FIT
Married Acct. 6210 SIT 30.99 90.36 371.26
W/H 5 487-26-6347 Soc. Sec.--OASDI 122.76 363.92 1,472.08
Pay Periods 12 Medicare--HI 28.71 85.12 344.28
Salary CIT 89.86 266.40 1,077.59
Hourly Rate 11.25 Health Insurance 85.00 255.00 1,020.00
Reg. Hours 176.00 Dental Insurance 35.00 105.00 420.00
O.T. Hours Credit Union 100.00 300.00 1,200.00
Check Number 572 Employee SUTA
Check Date 12/31/-- Net Pay 1,487.68 4,403.89 17,837.93

250-Phelps, Donna Gross Pay 1,926.60 6,122.51 24,885.25

6170-Office FIT 177.95 585.25 2,400.30
Single Acct. 6170 SIT 44.46 148.66 612.26
W/H 1 658-78-4552 Soc. Sec.--OASDI 119.45 379.60 1,542.88
Pay Periods 12 Medicare--HI 27.94 88.78 360.84
Salary CIT 87.44 277.87 1,129.41
Hourly Rate 12.35 Health Insurance 65.00 195.00 780.00
Reg. Hours 156.00 Dental Insurance 25.00 75.00 300.00
O.T. Hours Credit Union 100.00 300.00 1,200.00
Check Number 573 Employee SUTA
Check Date 12/31/-- Net Pay 1,279.36 4,072.35 16,559.56

260-Schilling, Frank Gross Pay 4,350.00 13,024.00 51,940.00

6170-Office FIT 303.54 906.72 3,603.48
Married Acct. 6170 SIT 144.37 431.76 1,718.94
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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 19 7/25/2023

W/H 4 478-53-8968 Soc. Sec.--OASDI 269.70 807.49 3,220.30

Pay Periods 12 Medicare--HI 63.08 188.86 753.16
Salary 4,350.00 CIT 197.42 591.08 2,357.24
Hourly Rate Health Insurance 80.00 240.00 960.00
Reg. Hours Dental Insurance 30.00 90.00 360.00
O.T. Hours Credit Union 300.00 900.00 3,600.00
Check Number 574 Employee SUTA
Check Date 12/31/-- Net Pay 2,961.89 8,868.09 35,366.88

270-Winters, Annette Gross Pay 1,848.00 5,520.38 21,819.02

6210-Sales FIT 166.16 494.94 1,940.36
Single Acct. 6210 SIT 40.96 121.83 476.38
W/H 1 590-71-5011 Soc. Sec.--OASDI 114.58 342.27 1,352.80
Pay Periods 12 Medicare--HI 26.80 80.05 316.40
Salary CIT 83.87 250.54 990.24
Hourly Rate 10.50 Health Insurance 65.00 195.00 780.00
Reg. Hours 176.00 Dental Insurance 25.00 75.00 300.00
O.T. Hours Credit Union 50.00 150.00 600.00
Check Number 575 Employee SUTA
Check Date 12/31/-- Net Pay 1,275.63 3,810.75 15,062.84

280-Yoshino, Sumio Gross Pay 2,850.00 8,550.00 8,550.00

6170-Office FIT 169.79 509.37 509.37
Married Acct. 6170 SIT 81.35 244.05 244.05
W/H 2 481-95-7732 Soc. Sec.--OASDI 176.70 530.10 530.10
Pay Periods 12 Medicare--HI 41.33 123.99 123.99
Salary 2,850.00 CIT 129.35 388.05 388.05
Hourly Rate Health Insurance 70.00 210.00 210.00
Reg. Hours Dental Insurance 28.00 84.00 84.00
O.T. Hours Credit Union 50.00 150.00 150.00
Check Number 576 Employee SUTA
Check Date 12/31/-- Net Pay 2,103.48 6,310.44 6,310.44

290-Zender, Tracy Gross Pay 2,037.00 3,633.00 3,633.00

6210-Sales FIT 194.51 322.87 322.87
Single Acct. 6210 SIT 49.38 80.34 80.34
W/H 1 596-35-7381 Soc. Sec.--OASDI 126.29 225.24 225.24
Pay Periods 12 Medicare--HI 29.54 52.68 52.68
Salary CIT 92.45 164.88 164.88
Hourly Rate 10.50 Health Insurance 65.00 130.00 130.00
Reg. Hours 176.00 Dental Insurance 25.00 50.00 50.00
O.T. Hours 8.00 3.00 Credit Union 85.00 170.00 170.00
Check Number 577 Employee SUTA
Check Date 12/31/-- Net Pay 1,369.83 2,436.99 2,436.99

Payroll Summary Gross Pay 22,012.54 63,273.68 217,434.89

FIT 1,559.47 4,485.33 16,059.79
SIT 614.80 1,775.32 6,208.87
Soc. Sec.--OASDI 1,364.78 3,922.98 13,481.01
Medicare--HI 319.20 917.51 3,152.86
CIT 999.04 2,871.68 9,868.27
Health Insurance 570.00 1,645.00 5,560.00
Dental Insurance 228.00 659.00 2,234.00
Credit Union 1,110.00 3,245.00 12,020.00
Employee SUTA
Net Pay 15,247.25 43,751.86 148,850.09

© 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as
permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 20 7/25/2023

Warner Merchandising Co.

General Journal
12/31/--

Date Refer. Acct. Title Debit Credit

12/31 Payroll 6210 Sales Salary Expense 12,885.94

12/31 Payroll 6170 Office Salary Expense 9,126.60
12/31 Payroll 2140 Emp. Fed. Inc. Tax Pay. 1,559.47
12/31 Payroll 2150 Emp. State Inc. Tax Pay. 614.80
12/31 Payroll 2160 Soc. Sec. Tax Pay.--OASDI 1,364.78
12/31 Payroll 2170 Medicare Tax Payable--HI 319.20
12/31 Payroll 2155 Emp. City Inc. Tax Pay. 999.04
12/31 Payroll 2200 Health Ins. Premiums Pay. 570.00
12/31 Payroll 2210 Dental Ins. Premiums Pay. 228.00
12/31 Payroll 2220 Credit Union Deduct. Pay. 1,110.00
12/31 Payroll 2130 Salaries Payable 15,247.25

12/31 Pay. Tax 6190 Payroll Taxes Expense 2,371.04

12/31 Pay. Tax 2160 Soc. Sec. Tax Pay.--OASDI 1,364.78
12/31 Pay. Tax 2170 Medicare Tax Payable--HI 319.18
12/31 Pay. Tax 2190 Unemploy. Tax Pay.--State 660.38
12/31 Pay. Tax 2180 Unemploy. Tax Pay.--Fed. 26.70
-------------- --------------
Totals 24,383.58 24,383.58
============== ==============

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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 21 7/25/2023

Warner Merchandising Co.

Quarterly Report
12/31/--

Soc. Sec. Taxable Taxable

Number Employee Name Soc. Sec. Medicare

598-72-9533 Falgren, Eunice 15,000.00 15,000.00

653-96-3849 Griffith, Phillip 5,554.10 5,554.10
487-26-6347 Mettler, Mary 5,869.69 5,869.69
658-78-4552 Phelps, Donna 6,122.51 6,122.51
478-53-8968 Schilling, Frank 13,024.00 13,024.00
590-71-5011 Winters, Annette 5,520.38 5,520.38
481-95-7732 Yoshino, Sumio 8,550.00 8,550.00
596-35-7381 Zender, Tracy 3,633.00 3,633.00
-------------- --------------
Totals 63,273.68 63,273.68
============== ==============
Total Employees 8

Only the first W-2 statement is shown. The accuracy of the information
in the payroll report will determine the accuracy of each W-2
statement.

Savings Plan
12/31/--

Savings Planner Schedule

Month Monthly Monthly Cumulative

Number Contribution Yield Total

(Beginning Balance) 20,000.00

1 2,048.35 116.67 22,165.02
2 2,048.35 129.30 24,342.67
3 2,048.35 142.00 26,533.02
4 2,048.35 154.78 28,736.15

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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 22 7/25/2023

5 2,048.35 167.63 30,952.13

6 2,048.35 180.55 33,181.03
7 2,048.35 193.56 35,422.94
8 2,048.35 206.63 37,677.92
9 2,048.35 219.79 39,946.06
10 2,048.35 233.02 42,227.43
/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\
55 2,048.35 915.57 159,918.89
56 2,048.35 932.86 162,900.10
57 2,048.35 950.25 165,898.70
58 2,048.35 967.74 168,914.79
59 2,048.35 985.34 171,948.48
60 2,048.35 1,003.17 175,000.00

Warner Merchandising Co.

Payroll Distribution (Gross Earnings)
As Of 12/31/--

Employee Gross Earnings

210-Falgren, Eunice $60,000.00
220-Griffith, Phillip $22,864.48
240-Mettler, Mary $23,743.14
250-Phelps, Donna $24,885.25
260-Schilling, Frank $51,940.00
270-Winters, Annette $21,819.02
280-Yoshino, Sumio $8,550.00
290-Zender, Tracy $3,633.00
-------------
$217,434.89
=============

4% 2% 210-Falgren, Eunice
10% 27% 220-Griffith, Phillip
240-Mettler, Mary
250-Phelps, Donna
260-Schilling, Frank
24% 270-Winters, Annette
11%
280-Yoshino, Sumio
11% 11%
290-Zender, Tracy

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permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Chapter 7- Payroll Page 23 7/25/2023

Warner Merchandising Co.

Employee List
12/31/--

Employee G.L. Salary/

Acct. Rate

Falgren, Eunice 6210 5000.00

Griffith, Phillip 6210 11.15
Mettler, Mary 6210 11.25
Phelps, Donna 6170 12.35
Schilling, Frank 6170 4,350.00
Winters, Annette 6210 10.50
Yoshino, Sumio 6170 2,850.00
Zellmer, Kevin 6210 10.50

Student responses to the Internet activity will vary.

AUDIT QUESTIONS 7-B

November Payroll:

1. 3
2. 9711 Orchard Way
3. $11.25
4. $1,999.69
5. $125.78
6. $3,672.38
7. $1,067.16
8. $14,808.55
9. $195,422.35
10. $590.48
11. $570.00
12. $14,808.55

December Payroll:

1. $1,487.68
2. $303.54
3. $753.16
4. 576
5. $1,110.00
6. $13,481.01
7. $1,364.78
8. $2,371.04
9. $15,247.25
10. $13,024.00
11. $63,273.68
12. $3,720.00
13. $1,129.41
14. $2,048.35
15. $1,003.17

© 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as
permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.