Question

Jaflin Garza's regular hourly wage rate is $13.50, and she receives a wage of 1½ times the regular hourly rate for work in excess of 40 hours. During a March weekly pay period, Jaflin worked 42 hours. Her gross earnings prior to the current week were $5,800. Jaflin is married and claims three withholding allowances. Her only voluntary deduction is for group hospitalization insurance at $20 per week.

gross earnings 580.50

fica tax 44.41

fit withheld 19.00

state income tax 11.61

total net 485.48

Record Jaflin’s pay. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.)

Account Titles and Explanation	Debit	Credit
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount

Answer 1

Journal entry:
S.no.	Accounts title and explanations		Debit $	Credit $
a.	Salaries and wages account		580.50
	FICA tax payable				44.41
	Federal Income tax payable			19.00
	State Income tax payable			11.61
	Group insurance payable			20.00
	Cash account				485.48
	(for salaries paid to Jaflin)