Chapter 12 Preparing Payroll Records • 43
Name Date Class
12-R RECYCLING PROBLEM (LO3, 4, 6, 9)
SEMIMONTHLY PERIOD ENDED DATE OF PAYMENT
EMPL.
EARNINGS DEDUCTIONS
NET PAY CHECK
NO.
INCOME TAX SOCIAL
SECURITY TAX MEDICARE
TAX HEALTH
13Barnes, Angie C. M 3 1 2 0 0 00 6 7 50 1 2 6 7 50 8 0 00 4 0 00 1
26Clayton, Bert M. M 2 1 2 8 0 00 1 2 8 0 00 6 0 00 5 0 00 2
37Hogan, Andrea B. S 3 1 2 9 6 00 5 4 00 1 3 5 0 00 8 0 00 2 5 00 3
42Lenoir, Alonzo S. M 2 1 4 4 0 00 1 4 4 0 00 6 0 00 4 0 00 4
59Raines, Delora A. M 4 1 2 0 0 00 1 1 2 50 1 3 1 2 50 1 0 0 00 2 0 00 5
612 Yeates, Allen T. S 1 1 2 8 0 00 1 4 4 00 1 4 2 4 00 5 0 00 7 5 00 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
Preparing a semimonthly payroll
1.
July 15, 20 —
2 4 00 7 8 59 1 8 38 2 4 0 97 1 0 2 6 53 611
4 1 00 7 9 36 1 8 56 2 4 8 92 1 0 3 1 08 612
8 7 00 8 3 70 1 9 58 2 9 5 28 1 0 5 4 72
6 4 00 8 9 28 2 0 88 2 7 4 16 1 1 6 5 84
1 3 00 8 1 38 1 9 03 2 3 3 41 1 0 7 9 09
1 4 5 00 8 8 29 2 0 65 3 7 8 94 1 0 4 5 06
44 • Recycling Problem Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
12-R RECYCLING PROBLEM (continued)
2.
CRUSOE COMPANY DATE No. 992
PAYEE
ACCOUNT TITLE DESCRIPTION AMOUNT
TE
First American Bank
7/15/20 – –
July 15, 20 – – payroll $6,402.32
23148_Ch12_hr_TE_043-046.indd 44 1/24/18 4:45 PM
Chapter 12 Preparing Payroll Records • 45
Name Date Class
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
12-R RECYCLING PROBLEM (continued)
3. EMPLOYEE Barnes, Angie C. DATE June 30, 20–
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax 35.00 482.00
Regular 80.00 15.00 1,200.00 Social Security Tax 79.98 982.64
Overtime 4.00 22.50 90.00 Medicare Tax 18.71 229.81
Health Insurance 80.00 960.00
Retirement 40.00 480.00
EMPLOYEE DATE
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax
Regular 80.00 15.00 Social Security Tax
Overtime 3.00 22.50 Medicare Tax
Health Insurance
Retirement
Current Total Earnings Totals
YTD Total Earnings Net Pay
1,200.00
1,267.50
17,116.50
67.50
1,026.53
240.97
24.00 506.00
78.59 1,061.23
13,741.08
3,375.42
18.38 248.19
80.00 1,040.00
40.00 520.00
Barnes, Angie C. July 15, 20 – –
23148_Ch12_hr_TE_043-046.indd 45 1/24/18 4:45 PM
46 • Recycling Problem Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
EMPLOYEE Clayton, Bert M. DATE June 30, 20–
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax 80.00 800.00
Regular 76.00 16.00 1,216.00 Social Security Tax 80.60 871.60
Overtime 3.50 24.00 84.00 Medicare Tax 18.85 203.84
Health Insurance 60.00 600.00
Retirement 50.00 500.00
EMPLOYEE DATE
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax
Regular 80.00 16.00 Social Security Tax
Overtime —24.00 Medicare Tax
Health Insurance
Retirement
12-R RECYCLING PROBLEM (concluded)
TE
Clayton, Bert M.
1,280.00
—
41.00 841.00
79.36 950.96
18.56 222.40
60.00 660.00
50.00 550.00
July 15, 20 – –
23148_Ch12_hr_TE_043-046.indd 46 1/24/18 4:45 PM