7-11
PROBLEM 7A-3
PAYROLL REGISTER
OCTOBER 13, 201X
Distribution of Expense
Accounts
00
00
00
00
00
Sales
0
0
0
1
1
6
6
2
7
1
9
Office
00
00
50
00
50
8
0
7
0
5
5
6
2
8
6
5
Taxable Earnings
OASDI
00
00
50
00
50
1
8
0
7
1
6
5
6
6
6
4
8
7
6
1
4
1
3
FUTA/SUTA
00
00
00
00
00
Net
Pay
36
86
43
19
84
0
0
0
0
0
9
2
1
2
5
8
7
6
6
8
6
5
5
8
6
2
Current
Earnings
(YTD)
00
00
50
00
50
Health
Insurance
00
00
00
00
00
8
0
7
1
6
8
8
8
8
2
5
6
6
6
4
2
2
2
2
1
2
2
6
1
3
1
16
17
61
19
114
Current Earnings
Gross
00
00
50
00
50
8
0
7
1
6
5
6
6
6
4
8
7
6
1
4
1
3
Overtime
00
00
50
00
50
FIT
00
00
00
00
00
0
0
7
1
8
5
1
7
2
5
6
8
4
7
0
2
8
8
1
1
1
3
Regular
00
00
00
00
00
FICA
Medicare
44
02
68
83
97
8
0
0
0
8
2
1
9
6
9
5
6
0
8
9
1
1
1
4
8
7
6
0
2
1
3
Prior
Earnings
(YTD)
00
00
00
00
00
OASDI
20
12
39
98
69
0
0
0
0
0
3
7
1
1
3
0
0
0
0
0
5
4
4
7
1
4
5
0
0
9
2
15
16
61
18
110
Allowance
and Marital
Status
1
0
3
1
–
–
–
–
M
S
M
S
Employee
Name
Rock, P..
King, D.
Dean, R.
Snow, J.
Rock, P.
King, D.
Dean, R.
Snow, J.
PROBLEM 7A-4
PAYROLL REGISTER
DECEMBER 5, 201X
Taxable Earnings
OASDI
FUTA/SUTA
Current
Earnings
(YTD)
Current Earnings
Gross
Overtime
Regular
Prior
Earnings
(YTD)
Allowance
and Marital
Status
Employee
Name
PROBLEM 7A-4 (CONCLUDED)
FICA – OASDI
$ 406.10
FICA – Medicare
94.98
FUTA
5.28
SUTA
44.00
Total
$ 550.36
Dec.
5
Production Expense
3
6
3
0
00
Office Expense
2
9
2
0
00
FICA—OASDI Tax Payable
4
0
6
10
FICA—Medicare Tax Payable
9
4
98
SIT Payable
4
5
8
50
FIT Payable
7
7
4
00
Union Dues Payable
6
8
00
Salaries Payable
4
7
4
8
42
Payroll Tax Expense
5
5
0
36
FICA—OASDI Tax Payable
4
0
6
10
FICA—Medicare Tax Payable
9
4
98
FUTA Tax Payable
5
28
SUTA Tax Payable
4
4
00
SOLUTIONS TO SET B PROBLEMS
PROBLEM 7B-1
Hourly
# of Hours
Gross
Employee
Rate
Worked
Earnings
A.
Jag Valleria
$ 8
49
$ 428.00
B.
Lara Harrison
16
45
760.00
C.
Natalie Whittier
18
47
909.00
D.
Dmitri Jacobson
15
52
870.00
PROBLEM 7B-2
PAYROLL REGISTER
Earnings
OASDI
Taxable
FUTA/SUTA
Current
Earnings
(YTD)
Current Earnings
Gross
Overtime
Regular
Prior
Earnings
(YTD)
Allowance
and Marital
Status
Employee
Name
0
1
0
2
PROBLEM 7B-3
PAYROLL REGISTER
AUGUST 8, 201X
Taxable Earnings
OASDI
FUTA/SUTA
Current
Earnings
(YTD)
Current Earnings
Gross
Overtime
Regular
Prior
Earnings
(YTD)
Allowance
and Marital
Status
NAME
7-17
PROBLEM 7B-4
PAYROLL REGISTER
Office
0
0
0
0
0
9
6
5
9
8
8
1
2
0
0
0
0
0
0
6
6
5
0
5
Taxable Earnings
OASDI
00
00
00
00
00
1
2
3
0
0
0
0
0
Check
No.
0
1
2
3
0
9
6
6
1
3
3
3
3
5
9
0
8
4
1
1
2
6
FUTA/SUTA
00
00
00
00
00
Net
Pay
25
56
61
41
83
0
0
0
0
0
5
7
4
6
3
6
6
2
8
6
3
1
8
8
1
3
4
6
6
1
1
1
4
Current
Earnings
(YTD)
00
00
00
00
00
Union Dues
0
0
0
0
0
2
2
2
2
8
0
9
6
6
1
1
1
1
1
4
1
3
2
1
9
39
50
67
5
161
Current Earnings
Gross
00
00
00
00
00
SIT
00
20
80
80
80
0
0
0
0
0
0
9
4
8
2
0
9
6
6
1
2
5
6
6
1
5
9
0
8
4
1
1
1
5
1
1
2
6
Overtime
FIT
00
00
00
00
00
8
9
1
7
5
2
7
6
7
4
1
2
2
7
Regular
00
00
00
00
00
FICA
Medicare
75
86
87
47
95
0
0
0
0
0
1
8
9
2
2
0
9
6
6
1
2
2
2
1
9
5
9
0
8
4
1
1
2
6
Prior
Earnings (YTD)
00
00
00
00
00
OASDI
00
38
72
32
42
0
0
0
0
0
3
3
7
3
7
0
0
0
0
0
9
2
2
5
9
6
4
2
3
5
1
1
3
37
48
65
4
155
Allow.
and
Marital
Status
3
1
2
1
–
–
–
–
S
S
S
S
Employee
Name
Ackery, John
Geary, Nicki
Martin, Jeff
Sherard, Paul
Ackery, John
Geary, Nicki
Martin, Jeff
Sherard, Paul
PROBLEM 7B-4 (CONCLUDED)
FICA-OASDI
$ 397.42
FICA – Medicare
92.95
FUTA
5.16
SUTA
46.44
Total
$ 541.97
Dec.
5
Production Expense
3
5
6
0
00
Office Expense
2
8
5
0
00
FICA—OASDI Tax Payable
3
9
7
42
FICA—Medicare Tax Payable
9
2
95
SIT Payable
5
1
2
80
FIT Payable
7
4
5
00
Union Dues Payable
4
8
00
Salaries Payable
4
6
1
3
83
Payroll Tax Expense
5
4
1
97
FICA—OASDI Tax Payable
3
9
7
42
FICA—Medicare Tax Payable
9
2
95
FUTA Tax Payable
5
16
SUTA Tax Payable
4
6
44
SOLUTIONS TO READING THE KELLOGG’S ANNUAL REPORT
Advertising Expense 2012
$1,120 million
Advertising Expense 2013
$1,131 million
Increase
$11 million
CONTINUING PROBLEM SOLUTION: ON THE JOB: SMITH COMPUTER CENTER