330 • Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
12-4 APPLICATION PROBLEM (LO9), p. 372
Preparing payroll checks
1.
CASTLE ELECTRONICS DATE No. 1056
PAYEE
ACCOUNT TITLE DESCRIPTION AMOUNT
TE
The Peoples Bank
5/15/20 – –
May 15, 20 – – payroll $7,498.80
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Chapter 12 Preparing Payroll Records • 331
Name Date Class
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
12-4 APPLICATION PROBLEM (continued)
2.
EMPLOYEE Mitchell R. Haynes DATE April 30, 20–
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax 56.00 409.00
Regular 72.00 16.00 1,152.00 Social Security Tax 77.38 610.20
Overtime 4.00 24.00 96.00 Medicare Tax 18.10 142.71
Health Insurance 50.00 400.00
Retirement 25.00 200.00
EMPLOYEE DATE
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax
Regular 80.00 16.00 Social Security Tax
Overtime 2.50 24.00 Medicare Tax
Health Insurance
Retirement
1,280.00
60.00
71.00 480.00
83.08 693.28
19.43 162.14
50.00 450.00
25.00 225.00
Mitchell R. Haynes May 15, 20 – –
23148_ch12_hr_311-348.indd 331 1/18/18 1:28 AM
332 • Working Papers
12-4 APPLICATION PROBLEM (concluded)
EMPLOYEE Sharon V. Bricken DATE April 30, 20–
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax 101.00 792.00
Regular 80.00 14.50 1,160.00 Social Security Tax 80.01 629.80
Overtime 6.00 21.75 130.50 Medicare Tax 18.71 147.29
Health Insurance 65.00 520.00
Retirement 40.00 320.00
Current Total Earnings 1,290.50 Totals 304.72 2,409.09
YTD Total Earnings 10,158.00 Net Pay 985.78 7,748.91
TE
23148_ch12_hr_311-348.indd 332 1/18/18 1:28 AM
Chapter 12 Preparing Payroll Records • 333
Name Date Class
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
PAYROLL REGISTER
SEMIMONTHLY PERIOD ENDED DATE OF PAYMENT
12345678910
EMPL.
NO. EMPLOYEE’S NAME
MARI-
TAL
STATUS
NO. OF
ALLOW-
ANCES
EARNINGS DEDUCTIONS
NET PAY CHECK
NO.
REGULAR OVERTIME TOTAL FEDERAL
INCOME TAX
SOCIAL
SECURITY TAX
MEDICARE
TAX
HEALTH
INSURANCE
RETIREMENT
PLAN TOTAL
12Davis, Henry W. M2 1 1 8 8 00 1 3 1 63 1 3 1 9 63 5 0 00 2 0 00 1
211 Garcia, Juan S. M 1 1 2 7 6 00 9 7 88 1 3 7 3 88 2 0 00 2 5 00 2
37Lewis, Jack P. S 3 9 4 0 00 1 0 5 75 1 0 4 5 75 8 0 00 2 0 00 3
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., 3.
12-M MASTERY PROBLEM (LO3, 4, 6, 9), p. 373
August 15, 20- – August 15, 20- –
4 3 00 8 1 82 1 9 13 2 1 3 95 1 1 0 5 68 452
7 4 00 8 5 18 1 9 92 2 2 4 10 1 1 4 9 78 453
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334 • Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
12-M MASTERY PROBLEM (continued)
2.
MALONE COMPANY DATE NO. 1895
PAYEE
ACCOUNT TITLE DESCRIPTION AMOUNT
TE
First American Bank
8/15/20 – –
August 15, 20 – – payroll $8,603.03
23148_ch12_hr_311-348.indd 334 1/18/18 1:28 AM
Name Date Class
12-M MASTERY PROBLEM (continued)
3. EMPLOYEE Henry W. Davis DATE July 31, 20–
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax 35.00 525.00
Regular 88.00 13.50 1,188.00 Social Security Tax 76.17 1,130.91
Overtime 2.00 20.25 40.50 Medicare Tax 17.81 264.49
Health Insurance 50.00 700.00
Retirement 20.00 280.00
EMPLOYEE DATE
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax
Regular 88.00 13.50 Social Security Tax
Overtime 6.50 20.25 Medicare Tax
Health Insurance
Retirement
Current Total Earnings Totals
1,188.00
1,319.63
131.63
213.95
43.00 568.00
81.82 1,212.73
3,114.35
19.13 283.62
50.00 750.00
20.00 300.00
Henry W. Davis August 15, 20 – –
23148_ch12_hr_311-348.indd 335 1/18/18 1:28 AM
EMPLOYEE Juan S. Garcia DATE July 31, 20–
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax 80.00 1,085.00
Regular 88.00 14.50 1,276.00 Social Security Tax 87.88 1,150.25
EMPLOYEE DATE
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax
Regular 88.00 14.50 Social Security Tax
Overtime 4.50 21.75 Medicare Tax
Health Insurance
Retirement
Current Total Earnings Totals
12-M MASTERY PROBLEM (concluded)
Juan S. Garcia
1,276.00
1,373.88
97.88
224.10
74.00 1,159.00
85.18 1,235.43
3,358.36
19.92 288.93
20.00 300.00
25.00 375.00
August 15, 20 – –
Name Date Class
Hour Summary
Payroll Period: 12/1/20 – – to 12/15/20 – –
Employee No.: 3 Hourly Rate: $15.50
Employee Name: Michael P. Hogan
Date Day Regular Overtime Total
12/1/20– Mon 8.0 8.0
12/2/20– Tue 8.0 1.0 9.0
12/3/20– Wed 8.0 1.0 9.0
12/4/20– Thu 8.0 8.0
12/5/20– Fri 8.0 8.0
12/8/20– Mon 8.0 8.0
Employee No.: 4 Hourly Rate: $14.00
Employee Name: Rickey J. McGuire
Date Day Regular Overtime Total
12/2/20– Tue 8.0 8.0
12/3/20– Wed 8.0 8.0
12/4/20– Thu 8.0 3.0 11.0
12/5/20– Fri 8.0 8.0
12/8/20– Mon 8.0 8.0
12/9/20– Tue 8.0 8.0
12-S
SOURCE DOCUMENTS PROBLEM (LO2, 3, 4, 6, 7, 9), p. 373
Preparing a semimonthly payroll
Employee No.: 5 Hourly Rate: $15.00
Employee Name: Candace M. Powers
Date Day Regular Overtime Total
12/2/20– Tue 4.0 4.0
12/3/20– Wed 8.0 8.0
12/4/20– Thu 8.0 8.0
12/5/20– Fri 4.0 4.0
12/8/20– Mon 8.0 8.0
12/9/20– Tue 8.0 8.0
Employee No.: 7 Hourly Rate: $17.20
Employee Name: Damon B. Whorton
Date Day Regular Overtime Total
12/2/20– Tue 4.0 4.0
12/3/20– Wed 8.0 3.0 11.0
12/4/20– Thu 8.0 4.0 12.0
12/8/20– Mon 8.0 8.0
12/9/20– Tue 8.0 8.0
12-S SOURCE DOCUMENTS PROBLEM (continued)
Chapter 12 Preparing Payroll Records • 339
Name Date Class
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Preparing a semimonthly payroll
1.
12-S SOURCE DOCUMENTS PROBLEM (continued)
PAYROLL REGISTER
SEMIMONTHLY PERIOD ENDED DATE OF PAYMENT
12345678910
EMPL.
NO. EMPLOYEE’S NAME
MARI-
TAL
STATUS
NO. OF
ALLOW-
ANCES
EARNINGS DEDUCTIONS
NET PAY CHECK
NO.
REGULAR OVERTIME TOTAL FEDERAL
INCOME TAX
SOCIAL
SECURITY TAX
MEDICARE
TAX
HEALTH
INSURANCE
RETIREMENT
PLAN TOTAL
13Hogan, Michael P. S2 4 0 00 3 0 00 1
24McGuire, Rickey J. M 1 3 0 00 1 5 00 2
December 15, 20 —
December 15, 20 —
EARNINGS RECORD FOR QUARTER ENDED
WITHHOLDING
EMPLOYEE NO. MARITAL STATUS ALLOWANCES
LAST NAME FIRST MIDDLE
INITIAL
RATE OF PAY PER HOUR SOCIAL SECURITY NO. POSITION
1234567891011
PAY PERIOD EARNINGS DEDUCTIONS
NET PAY
ACCUMULATED
EARNINGS
NO. ENDED REGULAR OVERTIME TOTAL FEDERAL
INCOME TAX
SOCIAL
SECURITY TAX
MEDICARE
TAX
HEALTH
INSURANCE
RETIREMENT
PLAN TOTAL 24 5 0 5 50
110/15 1 3 0 2 00 1 3 9 50 1 4 4 1 50 1 2 5 00 8 9 37 2 0 90 4 0 00 3 0 00 3 0 5 27 1 1 3 6 23 25 9 4 7 00
210/31 1 3 6 4 00 1 3 6 4 00 1 1 3 00 8 4 57 1 9 78 4 0 00 3 0 00 2 8 7 35 1 0 7 6 65 27 3 1 1 00
311/15 1 1 1 6 00 9 3 00 1 2 0 9 00 8 9 00 7 4 96 1 7 53 4 0 00 3 0 00 2 5 1 49 9 5 7 51 28 5 2 0 00
2.
2
December 31, 20–
3Hogan Michael P. S
$15.50 904-51-4891 Manager
1 3 6 4 00 1 3 9 50 1 5 0 3 50 1 3 4 00 9 3 22 2 1 80 3 1 9 02 1 1 8 4 48 234
1 1 2 0 00 6 3 00 1 1 8 3 00 4 7 00 7 3 35 1 7 15 1 8 2 50 1 0 0 0 50 235
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340 • Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
EARNINGS RECORD FOR QUARTER ENDED
WITHHOLDING
EMPLOYEE NO. MARITAL STATUS ALLOWANCES
LAST NAME FIRST MIDDLE
INITIAL
RATE OF PAY PER HOUR SOCIAL SECURITY NO. POSITION
1234567891011
PAY PERIOD EARNINGS DEDUCTIONS
NET PAY
ACCUMULATED
EARNINGS
NO. ENDED REGULAR OVERTIME TOTAL FEDERAL
INCOME TAX
SOCIAL
SECURITY TAX
MEDICARE
TAX
HEALTH
INSURANCE
RETIREMENT
PLAN TOTAL 19 5 3 0 00
110/15 1 1 7 6 00 1 2 6 00 1 3 0 2 00 6 5 00 8 0 72 1 8 88 3 0 00 1 5 00 2 0 9 60 1 0 9 2 40 20 8 3 2 00
210/31 1 2 3 2 00 4 2 00 1 2 7 4 00 5 9 00 7 8 99 1 8 47 3 0 00 1 5 00 2 0 1 46 1 0 7 2 54 22 1 0 6 00
1
December 31, 20–
4McGuire Rickey J. M
$14.00 987-15-0058 Carpenter
12-S SOURCE DOCUMENTS PROBLEM (continued)
EARNINGS RECORD FOR QUARTER ENDED
WITHHOLDING
EMPLOYEE NO. MARITAL STATUS ALLOWANCES
LAST NAME FIRST MIDDLE
INITIAL
RATE OF PAY PER HOUR SOCIAL SECURITY NO. POSITION
1234567891011
PAY PERIOD EARNINGS DEDUCTIONS
NET PAY
ACCUMULATED
EARNINGS
NO. ENDED REGULAR OVERTIME TOTAL FEDERAL
INCOME TAX
SOCIAL
SECURITY TAX
MEDICARE
TAX
HEALTH
INSURANCE
RETIREMENT
PLAN TOTAL 20 1 6 0 00
110/15 1 2 6 0 00 1 2 6 0 00 2 4 00 7 8 12 1 8 27 6 0 00 4 0 00 2 2 0 39 1 0 3 9 61 21 4 2 0 00
210/31 1 3 2 0 00 1 3 2 0 00 3 0 00 8 1 84 1 9 14 6 0 00 4 0 00 2 3 0 98 1 0 8 9 02 22 7 4 0 00
311/15 1 0 8 0 00 1 3 5 00 1 2 1 5 00 1 8 00 7 5 33 1 7 62 6 0 00 4 0 00 2 1 0 95 1 0 0 4 05 23 9 5 5 00
3
December 31, 20–
5Powers Candace M. M
$15.00 905-15-1849 Office Manager
TE
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Chapter 12 Preparing Payroll Records • 341
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-S SOURCE DOCUMENTS PROBLEM (continued)
EARNINGS RECORD FOR QUARTER ENDED
WITHHOLDING
EMPLOYEE NO. MARITAL STATUS ALLOWANCES
LAST NAME FIRST MIDDLE
INITIAL
RATE OF PAY PER HOUR SOCIAL SECURITY NO. POSITION
1234567891011
PAY PERIOD EARNINGS DEDUCTIONS
NET PAY
ACCUMULATED
EARNINGS
NO. ENDED REGULAR OVERTIME TOTAL FEDERAL
INCOME TAX
SOCIAL
SECURITY TAX
MEDICARE
TAX
HEALTH
INSURANCE
RETIREMENT
PLAN TOTAL 24 3 5 5 20
110/15 1 4 4 4 80 7 7 40 1 5 2 2 20 7 6 00 9 4 38 2 2 07 4 0 00 3 0 00 2 6 2 45 1 2 5 9 75 25 8 7 7 40
210/31 1 5 1 3 60 1 0 3 20 1 6 1 6 80 8 8 00 1 0 0 24 2 3 44 4 0 00 3 0 00 2 8 1 68 1 3 3 5 12 27 4 9 4 20
2
December 31, 20–
7Whorton Damon B. M
$17.20 945-06-8473 Carpenter
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342 • Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
12-S SOURCE DOCUMENTS PROBLEM (continued)
3.
JENKINS CABINETS DATE No. 689
PAYEE
ACCOUNT TITLE DESCRIPTION AMOUNT
TE
First National Savings Bank
12/15/20 – –
December 15, 20– payroll $4,316.94
23148_ch12_hr_311-348.indd 342 1/18/18 1:28 AM
Name Date Class
12-S SOURCE DOCUMENTS PROBLEM (continued)
4.
EMPLOYEE Michael P. Hogan DATE December 1, 20–
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax 104.00 2,984.00
Regular 72.00 15.50 1,116.00 Social Security Tax 80.72 1,848.96
Overtime 8.00 23.25 186.00 Medicare Tax 18.88 432.42
EMPLOYEE DATE
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax
Regular 88.00 15.50 Social Security Tax
Overtime 6.00 23.25 Medicare Tax
Health Insurance
Retirement
Current Total Earnings Totals
YTD Total Earnings Net Pay
PAYROLL
ACCOUNT
JENKINS CABINETS No. 234
66-311
513
Michael P. Hogan
1,364.00
1,503.50
31,325.50
139.50
1,184.48
319.02
134.00 3,118.00
93.22 1,942.18
24,201.10
7,124.40
21.80 454.22
40.00 920.00
30.00 690.00
December 15, 20 – –
December 15, 20 – –
344 • Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
12-S SOURCE DOCUMENTS PROBLEM (continued)
EMPLOYEE Rickey J. McGuire DATE December 1, 20–
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax 39.00 1,018.00
Regular 72.00 14.00 1,008.00 Social Security Tax 69.01 1,507.28
EMPLOYEE DATE
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax
Regular 80.00 14.00 Social Security Tax
Overtime 3.00 21.00 Medicare Tax
Health Insurance
TE
Rickey J. McGuire
1,120.00
63.00
47.00 1,065.00
73.35 1,580.63
17.15 369.66
30.00 690.00
December 15, 20 – –
23148_ch12_hr_311-348.indd 344 1/18/18 1:28 AM
Chapter 12 Preparing Payroll Records • 345
Name Date Class
EMPLOYEE Candace M. Powers DATE December 1, 20–
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax 24.00 365.00
Regular 72.00 15.00 1,080.00 Social Security Tax 78.12 1,563.33
Overtime 8.00 22.50 180.00 Medicare Tax 18.27 365.62
EMPLOYEE DATE
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax
Regular 72.00 15.00 Social Security Tax
Overtime 6.00 22.50 Medicare Tax
Health Insurance
Retirement
12-S SOURCE DOCUMENTS PROBLEM (continued)
1,080.00
135.00
18.00 383.00
75.33 1,638.66
17.62 383.24
60.00 1,260.00
40.00 840.00
Candace M. Powers December 15, 20 – –
23148_ch12_hr_311-348.indd 345 1/18/18 1:28 AM
346 • Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
EMPLOYEE Damon B. Whorton DATE December 1, 20–
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax 55.00 1,402.00
Regular 72.00 17.20 1,238.40 Social Security Tax 86.38 1,870.97
12-S SOURCE DOCUMENTS PROBLEM (concluded)
EMPLOYEE DATE
TYPE HOURS RATE GROSS PAY DEDUCTIONS CURRENT YTD
Federal Income Tax
Regular 68.00 17.20 Social Security Tax
Overtime 7.00 25.80 Medicare Tax
Health Insurance
Retirement
Current Total Earnings Totals
YTD Total Earnings Net Pay
TE
Damon B. Whorton
1,169.60
1,350.20
31,527.20
180.60
1,127.91
222.29
49.00 1,451.00
83.71 1,954.68
26,194.37
5,332.83
19.58 457.15
40.00 840.00
30.00 630.00
December 15, 20 – –
23148_ch12_hr_311-348.indd 346 1/18/18 1:28 AM
Name Date Class
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
PAYROLL REGISTER
SEMIMONTHLY PERIOD ENDED DATE OF PAYMENT
12345678910
EMPL.
NO. EMPLOYEE’S NAME
MARI-
TAL
STATUS
NO. OF
ALLOW-
ANCES
EARNINGS DEDUCTIONS
NET PAY CHECK
NO.
REGULAR OVERTIME TOTAL FEDERAL
INCOME TAX
SOCIAL
SECURITY TAX
MEDICARE
TAX
HEALTH
INSURANCE
RETIREMENT
PLAN TOTAL
12Davis, Henry W. M2 1 1 8 8 00 1 3 1 63 1 3 1 9 63 5 0 00 2 0 00 1
211 Garcia, Juan S. M 1 1 2 7 6 00 9 7 88 1 3 7 3 88 2 0 00 2 5 00 2
Preparing a semimonthly payroll with pretax medical and retirement plans
1.
2.
12-C CHALLENGE PROBLEM (LO3, 4, 6), p. 374
August 15, 20- –
August 15, 20- –
Net Pay with Voluntary Deductions
Employee Taxable Nontaxable Difference
Davis, Henry W.
Garcia, Juan S.
Lewis, Jack P.
Lopez, Gloria P.
3 7 00 7 8 72 1 8 41 2 0 4 13 1 1 1 5 50
6 8 00 8 3 94 1 9 63 2 1 6 57 1 1 5 7 31
$1,105.68 $1,115.50 $ 9.82
1,149.78 1,157.31 7.53
823.75 844.87 21.12
1,150.31 1,166.13 15.82
23148_ch12_hr_311-348.indd 347 1/18/18 1:28 AM
