Selected data from a February payroll register for Favino Company are presented below. Some amounts are intentionally omitted.
|
Gross earnings: |
State income taxes |
$ (3) |
|
|
Regular |
$8,900 |
Union dues |
100 |
|
Overtime |
(1) |
Total deductions |
(4) |
|
Total |
(2) |
Net pay |
$7,660 |
|
Deductions: |
Account debited: |
||
|
FICA taxes |
$ 800 |
Salaries and wages expense |
(5) |
|
Federal income taxes |
1,140 |
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.