Selected data from a February payroll register for Skywalker Company are presented below. Some amounts are intentionally omitted.
|
Gross earnings: |
State income taxes |
($3) |
|
|
Regular |
$8,900 |
Union dues |
100 |
|
Overtime |
(1.00) |
Total deductions |
(4.00) |
|
Total |
(2.00) |
Net pay |
$7,660 |
|
Deductions: |
Accounts debited: |
||
|
FICA taxes |
$800 |
Warehouse wages |
(5.00) |
|
Federal income taxes |
1,140 |
Store wages |
$4,000 |
FICA taxes are 8%. State income taxes are 3% of gross earnings.
Instructions
(a) Fill in the missing amounts.
(b) Journalize the February payroll and the payment of the payroll.