AB 116 WEEK 4 PROBLEM 11-3A

AB 116 WEEK 4 Problem 11 3A
Mann Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2014, are presented below.
Employee	 	Hours Worked	 	Hourly Rate	 	Federal Income Tax Withholdings	 	United Fund
Ben Abel		40		$15		$?			$5.00	
Rita Hager		41		16		?			5.00	
Jack Never		44		13		60.00			8.00	
Sue Perez		46		13		61.00			5.00	

Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%.
Prepare a payroll register for the weekly payroll. (Use the wage-bracket withholding table in the text for federal income tax withholdings.) (Round answers to 2 decimal places
Journalize the payroll on March 15, 2014, and the accrual of employer payroll taxes. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Journalize the payment of the payroll on March 16, 2014. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Journalize the deposit in a Federal Reserve bank on March 31, 2014, of the FICA and federal income taxes payable to the government. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually