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

Employee: OASDI: 6.2% on first $114,000 earned; Medicare: 1.45% up to $200,000, 2.35% on earnings above $200,000.

Employer: OASDI: 6.2% on first $114,000 earned; Medicare: 1.45%; FUTA: 0.6% on first $8,000 earned; SUTA: 5.4% on first $8,000 earned.

Donna Barnaby works at College of New York and is paid $20 per hour for a 40-hour workweek and time-and-a-half for hours above 40 hours.

1. Compute Donna's gross pay for working 53 hours during the first week of February.

Base rate X Regular hour =
X =
OT Rate X OT Hours =
X =
Gross pay =

2. Donna is single, and her federal income tax (FIT) withholding is 10% of total pay. Donna's only payroll deductions are payroll taxes.

Compute Donna's net (take-home) pay for the week. Assume Donna's earnings to date are less than the OASDI limit.

Monthly Net Pay

Description	Amount
Subcategory,
Gross Pay
Subcategory,Less:
FIT
OASDI
Medicare	Single line
NET PAY	Single line

3. Journalize the accrual of salaries and wages expense and the payments related to the employment of Donna Barnaby.

Journal

Date	Description	Debit	Credit
	A/PA/RCashFIT PayableHealth Ins. PayableM-Care Tax PayableOASDI Tax PayablePayroll PayablePayroll Tax ExpenseSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableHealth Ins. PayableM-Care Tax PayableOASDI Tax PayablePayroll PayablePayroll Tax ExpenseSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableHealth Ins. PayableM-Care Tax PayableOASDI Tax PayablePayroll PayablePayroll Tax ExpenseSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableHealth Ins. PayableM-Care Tax PayableOASDI Tax PayablePayroll PayablePayroll Tax ExpenseSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableHealth Ins. PayableM-Care Tax PayableOASDI Tax PayablePayroll PayablePayroll Tax ExpenseSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableHealth Ins. PayableM-Care Tax PayableOASDI Tax PayablePayroll PayablePayroll Tax ExpenseSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable
	A/PA/RCashFIT PayableHealth Ins. PayableM-Care Tax PayableOASDI Tax PayablePayroll PayablePayroll Tax ExpenseSalaries PayableSalary ExpenseSit PayableUnited Way PayableWages ExpenseWages Payable