For all payroll calculations, use the following tax rates and round amounts to the nearest cent.

Employee: OASDI: 6.35% on first $117,000 earned; Medicare: 1.5% up to $230,000, 2.45% on earnings above $230,000.

Employer: OASDI: 6.35% on first $117,000 earned; Medicare: 1.5%; FUTA: 0.6% on first $6,000 earned; SUTA: 4.7% on first $6,000 earned.

District Company had the following partially completed payroll register:

REQUIREMENTS:

1. Complete the payroll register

Earnings			Witholdings
Beginning Cumulative Earnings	Current Period Earnings	Ending Cumulative Earnings	OASDI	Medicare	Income Tax	Health Insurance	United Way	Total Withholdings	Net Pay	Check No.	Salaries and Wages Expense
$85,000	$5,700				$770	$77	$9			801
113,100	7,900				1680	168	30			802
38,000	3,800				600	60	0			803
64,000	3,800				530	53	50			804
0	3,000				600	60	0			805
$300100	$24200				$4180	$418	$89

2. Journalize District's wages expense accrual for the current pay period.

3. Journalize District's expenses for employer payroll taxes for the current pay period.

Journal

Date	Description	Debit	Credit
	A/PA/RCashFIT PayableFUTA PayableHealth Ins. PayableM-Care Tax PayablePayroll PayablePayroll Tax ExpenseQASDI Tax PayableSUTA PayableSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableFUTA PayableHealth Ins. PayableM-Care Tax PayablePayroll PayablePayroll Tax ExpenseQASDI Tax PayableSUTA PayableSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableFUTA PayableHealth Ins. PayableM-Care Tax PayablePayroll PayablePayroll Tax ExpenseQASDI Tax PayableSUTA PayableSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableFUTA PayableHealth Ins. PayableM-Care Tax PayablePayroll PayablePayroll Tax ExpenseQASDI Tax PayableSUTA PayableSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableFUTA PayableHealth Ins. PayableM-Care Tax PayablePayroll PayablePayroll Tax ExpenseQASDI Tax PayableSUTA PayableSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableFUTA PayableHealth Ins. PayableM-Care Tax PayablePayroll PayablePayroll Tax ExpenseQASDI Tax PayableSUTA PayableSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableFUTA PayableHealth Ins. PayableM-Care Tax PayablePayroll PayablePayroll Tax ExpenseQASDI Tax PayableSUTA PayableSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableFUTA PayableHealth Ins. PayableM-Care Tax PayablePayroll PayablePayroll Tax ExpenseQASDI Tax PayableSUTA PayableSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableFUTA PayableHealth Ins. PayableM-Care Tax PayablePayroll PayablePayroll Tax ExpenseQASDI Tax PayableSUTA PayableSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableFUTA PayableHealth Ins. PayableM-Care Tax PayablePayroll PayablePayroll Tax ExpenseQASDI Tax PayableSUTA PayableSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableFUTA PayableHealth Ins. PayableM-Care Tax PayablePayroll PayablePayroll Tax ExpenseQASDI Tax PayableSUTA PayableSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableFUTA PayableHealth Ins. PayableM-Care Tax PayablePayroll PayablePayroll Tax ExpenseQASDI Tax PayableSUTA PayableSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable