I am not sure how to do this problem. The teacher is extremely confusing for this course. ATTACHMENT PREVIEW Download attachment Problem 11-3A.docx Problem 11-3A Mann Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2014, are presented below. Employe e Hours Worked Hourly Rate Federal Income Tax Withholdings Ben Abel 40 $15 Rita Hager 41 Jack Never 44 Sue Perez 46 United Fund $? $5.00 16 ? 5.00 13 60.00 8.00 13 61.00 5.00 Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%. Prepare a payroll register for the weekly payroll. (Use the wage-bracket withholding table in the text for federal income tax withholdings.) (Round answers to 2 decimal places, e.g. 15.25.) MANN HARDWARE Payroll Register For the Week Ending March 15, 2014 Deductions Earnings Employ Hou ee rs Ben Abel 40 Rita Hager 41 Jack Never 44 Sue Perez 46 Totals Regular Overtime $ $ Gross Pay $ Federal State Income Tax Income Tax FICA $ $ $ United Fund Total $ $ $ $ Net Pay $ Salaries and Wages Expense $ $ Journalize the payroll on March 15, 2014, and the accrual of employer payroll taxes. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 15 (To record payroll) Mar. 15 (To record accrual of payroll taxes.) Debit Credit Journalize the payment of the payroll on March 16, 2014. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 16 Journalize the deposit in a Federal Reserve bank on March 31, 2014, of the FICA and federal income taxes payable to the government. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Problem 11-3A Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Cash Cost of Goods Sold Credit Depreciation Expense Equipment Federal Income Taxes Payable Federal Unemployment Taxes Payable FICA Taxes Payable Health Insurance Payable Insurance Expense Interest Expense Interest Payable Inventory Lawsuit Liability Lawsuit Loss Mortgage Payable Notes Payable Other Operating Expenses Owner’s Capital Payroll Tax Expense Pension Expense Pension Liability Prepaid Insurance Prepaid Rent Rent Revenue Repair Parts Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Sales Taxes Payable Service Revenue State Income Taxes Payable State Unemployment Taxes Payable Subscription Revenue Ticket Revenue U.S. Savings Bonds Payable Unearned Service Revenue Unearned Subscription Revenue Unearned Ticket Revenue Union Dues Payable United Fund Contributions Payable Utilities Payable Vacation Benefits Expense Vacation Benefits Payable Warranty Expense Warranty Liability