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

Employee: OASDI: 6.6% on first $112,000 earned; Medicare: 1.45% up to $200,000, 2.4% on earnings above $200,000.

Employer: OASDI: 6.6% on first $112,000 earned; Medicare: 1.45%; FUTA: 0.7% on first $9,000 earned; SUTA: 6% on first $9,000 earned.

Nicole Zern works for CCC all year and earns a monthly salary of $14,600. There is no overtime pay.

Nicole has a federal witholding rate on gross pay of 19%. In addition to payroll taxes, Nicole elects to contribute 2% monthly to the United Way.

CCC also deducts $135 monthly for co-payment for a health insurance premium. As of September 30, Nicole had $105,000 of cummulative earnings.

1. Compute Nicole's net pay for the month.

Monthly Net Pay

Description	Amount
Subcategory,
Gross Pay
Subcategory,Less:
FIT
QASDI
Medicare
United Way
Health Ins.	Single line
NET PAY	Single line

2. Journalize the accrual of salaries expense and the payments related to the employment of Nicole Zern.

Journal

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