Question

Make general journal entry to record the payment of the payroll Problem 11-3A . Objective To calculate net pay, complete a payroll register, and record the payroll The following payroll information is for Ron-Ann's, a retail lorist and gift shop. for de week ended June 14, 20x3: Deductions CumulativeEarnirigs Earnings $ 7,790 Medical Savings Period Status Dept.' Insurance Bonds 10 This $328 355 425 285 310 510 $10 $12 24 S-1 M-1 M-2 S-0 S-2 M-1 John Casper George Hines Gena Jones Jena Miller Bl Stokes Martha Teal 8,600 9,200 6,200 6,400 11,900 0 24 24 "o # o salaries; -Sales Salaries Directions: I. Enter the data in a payroll register and complete the register. earnings and deductions and payment of the payroll in ge journal form uning for Payoll

Answer 1

1. Payroll Register for period ended on 14 June, 20X3
Employee	Status	Department	Cumulative Earnings	Earnings This period	Total Earnings to date	Deductions		Net Pay This period
						Medical Insurance	Savings Bonds
John Casper	S-1	Office	$7,790	$328	$8,118	$12	$10	$306
George Hines	M-1	Sales	$8,600	$355	$8,955	$24	$10	$321
Gena Jones	M-2	Sales	$9,200	$425	$9,625	$35	$25	$365
Jena Miller	S-0	Office	$6,200	$285	$6,485	$0	$0	$285
Bill Stokes	S-2	Sales	$6,400	$310	$6,710	$24	$0	$286
Martha Teal	M-1	Office	$11,900	$510	$12,410	$24	$20	$466
Total			$50,090	$2,213	$52,303	$119	$65	$2,029

To calculate net pay, deductions of medical insurance and saving bonds are reduced from earning this period

2. Record the employee earnings and deduction and payment of the payroll in general journal form
	General Journal	Debit	Credit
	Office Salaries Expenses	$1,123
	Sales Salaries Expenses	$1,090
	Medical Insurance		$119
	Saving Bonds		$65
	Salaries Payable		$2,029
	(To record employee earnings & deductions)
	Salaries Payable	$2,029
	Cash		$2,029
	(To record payment of the payroll)