Selected data from a February payroll register for Cheney Company are presented below.
Some amounts are intentionally omitted.
Gross earnings:
|
Regular
|
$11,100
|
State income taxes
|
|
|
Overtime
|
|
Union dues
|
100
|
|
Total
|
|
Total deductions
|
|
Deductions: Net pay Accounts debited:
|
FICA taxes
|
$1,000
|
Warehouse wages
|
|
|
Federal income taxes
|
1,420
|
Store wages
|
$5,000
|
FICA taxes are 8%. State income taxes are 4% of gross earnings.
Instructions
a.Fill in the missing amounts.
b.Journalize the February payroll and the payment of the payroll.