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3–18 Payroll Accounting
3–15A. Concluded
(b) Deposit Due Dates:
3–16A.
3–17A.
VISION CLUB COMPANY Weekly Payroll for Period Ending December 14, 2018
(a) (4) (5)
(1) (2) (3) FICA Taxable Wages FICA Taxes
Annual Regular Overtime Total This Pay Period to Be Withheld
Employee Bonus Earnings Earnings Earnings OASDI HI OASDI HI
Marx, A. .......... $ 40,000 $1,870.00 $ 41,870.00 $ 35,570.00* $ 41,870.00 $2,205.34 $ 607.12
Chapter 3 3–19
3–20 Payroll Accounting
Solutions—Problem Set B
3–1B.
Biweekly
Employee Taxable FICA Taxes
No. Employee Name Wages OASDI HI
711 Adams, Jane $ 1,100.00 $ 68.20 $ 15.95
512 Candy, James 1,000.00 62.00 14.50
3–2B.
OASDI HI
3–3B.
OASDI HI
3–4B.
3–5B.
November 15
Name and Title
Annual
Salary
OASDI
Taxable
Earnings
OASDI
Tax
HI
Taxable
Earnings
HI
Tax
December 31
Name and Title
Annual
Salary
OASDI
Taxable
Earnings
OASDI
Tax
HI
Taxable
Earnings
HI
Tax
3–6B.
Name and Position
Salary
OASDI
Taxable
Earnings
OASDI
Tax
HI
Taxable
Earnings
HI
Tax
Kelly Simon, Office $ 750 per week $ 750.00 $ 46.50 $ 750.00 $10.88
3–22 Payroll Accounting
3–7B.
3–8B.
3–9B.
Employee
Annual
Salary
OASDI
Taxable
Wages
OASDI
Tax
HI
Taxable
Wages
HI
Tax
Stern, Myra $ 42,150 $ 3,512.50 $ 217.78 $ 3,512.50 $ 50.93
3–10B.
Employees
Total
Monthly
Payroll
OASDI
Taxable
Wages
OASDI
Tax
HI
Taxable
Wages
HI
Tax
Full-Time Office:
Hutchings, Jean .........................................................................
.
$ 3,250.00 $ 3,250.00 $ 201.50 $ 3,250.00 $ 47.13
Florio, Anne ...............................................................................
.
4,000.00 4,000.00 248.00 4,000.00 58.00
Part-Time Office:
Hours
Worked
Hourly
Rate
Total
Monthly
Fox, Mandy ............................. 180 $ 12.50 2,250.00 2,250.00 139.50 2,250.00 32.63
Chapter 3 3–23
3–24 Payroll Accounting
3–11B.
Chapter 3 3–25
3–12B.
3–26 Payroll Accounting
3–13B.
Chapter 3 3–27
3–13B. Concluded
Source: Internal Revenue Service.
3–28 Payroll Accounting
3–14B.
Chapter 3 3–29
3–14B. Concluded
Source: Internal Revenue Service.
3–30 Payroll Accounting
3–15B. (a)
Chapter 3 3–31
3–15B. Concluded
(b) Deposit Due Dates:
3–16B.
3–17B.
GLEESON BREWING COMPANY Weekly Payroll for Period Ending December 14, 2018
(a) (4) (5)
(1) (2) (3) FICA Taxable Wages FICA Taxes
Annual Regular Overtime Total This Pay Period to Be Withheld
Employee Bonus Earnings Earnings Earnings OASDI HI OASDI HI
Won, H. .......... $ 35,000 $1,920.00 $ 36,920.00 $ 33,120.00* $ 36,920.00 $ 2,053.44 $ 535.34
(b) Employer’s FICA taxes for week ended December 14, 2018:
3–32 Payroll Accounting
Chapter 3 3–33
Continuing Payroll Problems A and B (p. 3–69)
Case Problems (p. 3–69)
Case 3–1
The following changes should be made on Form 941 before the final copy is prepared,
signed, dated, and mailed:
1. Line 2: The amount of the total wages and salaries was incorrectly read from the
ledger account. The correct amount is $77,900.83.
Case 3–2
Jackson is not an employee of Nelson. A person in the trade or business of referring
sitters to individuals is not considered the employer of the sitters if:
