DECEMBER 14 PAYROLL

Glo-Brite Paint Company

Employee List
12/14/-Emp. Employee
Salary/
No. Name/Address
Rate

Soc. Sec./

# Pay G.L.

Mar. Stat.

Periods Acct.

100

BONNO, Anthony Victor

694 Bristol Avenue
Philadelphia, PA 19135-0617

537-10-3481
Married
W/H 5

26

54 17.65

110

FERGUSON, James Claude

2250.00
808 Sixth Street
Philadelphia, PA 19106-0995

486-03-8645

26

53

FORD, Catherine Louise

960.00
18 Dundee Avenue
Philadelphia, PA 19151-1919

213-09-4567

26

52

MANN, Dewey Wilson

1350.00
3007 Bisque Drive
Philadelphia, PA 19199-0718

282-37-9352

26

53

O'NEILL, Joseph Tyler

2307.69
2100 Broad Street
Philadelphia, PA 19121-7189

897-04-1534

26

51

RUSSELL, Virginia Aloise

750.00
8004 Dowling Road
Philadelphia, PA 19135-9001

314-21-6337

26

52

160

RYAN, Norman Allen

7300 Harrison Street
Philadelphia, PA 19124-6699

526-23-1233
Married
W/H 4

26

54 18.00

170

SOKOWSKI, Thomas James

2050.00
133 Cornwells Street
Philadelphia, PA 19171-5718

662-04-8832

26

54

120

130

140

150

Married
W/H 5

Single
W/H 2

Married
W/H 0

Married
W/H 3

Single
W/H 2

Single
W/H 2

180

190

STUDENT
7.50
7018 Erdrick Street
Philadelphia, PA 19135-8517

555-55-5555

WILLIAMS, Ruth Virginia

1223.08
9433 State Street
Philadelphia, PA 19149-0819

518-30-6741

26

52

26

52

Single
W/H 1

Single
W/H 0

Emp. Employee
Salary/
No. Name/Address
Rate

Soc. Sec./

# Pay G.L.

Mar. Stat.

Periods Acct.

200

WOODS, Beth Anne

1200.00
8102 Franklin Court
Philadelphia, PA 19105-0915

724-03-1587

YOUNG, Paul Winston

807.70
7936 Holmes Drive
Philadelphia, PA 19107-6107

432-07-6057

210

26

52

26

53

Single
W/H 1

Single
W/H 1

Glo-Brite Paint Company

Payroll Report
12/14/-Current
Yearly
1425.16

Quarterly

150-RUSSELL, Virginia Aloise

11141.04
52-Office
Single
Acct. 52
W/H 2
314-21-6337
Pay Periods 26
Salary
750.00
Hourly Rate
Reg. Hours
O.T. Hours
Check Number 722
Check Date
12/14/-8784.55

Gross Pay

FIT
SIT
Soc. Sec.OASDI 88.36
MedicareHI
20.66
CIT
Group Ins.
8.70
Union Dues
Simple Plan
Employee SUTA
1.28
Net Pay
1306.16

115.63
106.71
303.86
71.08
136.62
24.90

757.63
298.27
690.74
161.56
381.85
56.40

4.42
4137.82

10.04

Payroll Summary

Gross Pay

73353.72

1425.16

4901.04

215578.29
FIT

3986.18

SIT

2208.33

19903.18
6574.62
Soc. Sec.OASDI

88.36

4547.94

13365.86
MedicareHI

20.66

1063.69

3125.96
CIT
8416.29

2826.86

Group Ins.

8.70

340.50

1270.90
Union Dues
Simple Plan

80.00
3300.00

224.00

Employee SUTA
1.28
Net Pay
1306.16

66.15
194.16
54934.07

3300.00
159203.32

Date

Refer.

Glo-Brite Paint Company

General Journal
12/14/-Acct.
Title

12/09
12/09

General
General

28
11

Union Dues Payable

Cash

12/14
12/14

52
20.1

Office Salaries
1425.16
FICA Taxes PayableOASDI

12/14
12/14
12/14
12/14

Payroll
Payroll
88.36
Payroll
Payroll
Payroll
Payroll

20.2
27
25.1
12

FICA Taxes PayableHI

Grp. Ins. Prem. Collected
Employees SUTA Payable
Payroll Cash

12/14
12/14
12/14

Pay. Tax
Pay. Tax
Pay. Tax

56
20.1
20.2

Payroll Taxes
FICA Taxes PayableOASDI
FICA Taxes PayableHI

12/14
12/14

General
General
1306.16

12
11

Payroll Cash
Cash
Totals

Debit

Credit

32.00
32.00

20.66
8.70
1.28
1306.16
109.02
88.36
20.66
1306.16
2872.34

2872.34

Account Journal

Glo-Brite Paint Company

General Ledger
12/14/-Date Refer.
Debit

Credit

Balance

11-Cash
Balance Forward
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General

199846.33
10/09

General

11303.01

188543.32

10/20

General

434.82

188108.50

10/23

General

11370.87

176737.63

11/04

General

444.70

176292.93

11/06

General

32.00

176260.93

11/06

General

11126.69

165134.24

11/13

General

1425.44

163708.80

Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr

11/16

General

5935.97

157772.83

11/16

General

1125.87

156646.96

11/18

General

497.67

156149.29

11/20

General

8450.12

147699.17

12/03

General

388.08

147311.09

12/04

General

9951.78

137359.31

12/09

General

32.00

137327.31

12/14

General

1306.16

136021.15

Account Journal
12-Payroll Cash
General
Cr
General
General
Cr
General
General
Cr
General
General
Cr
General
General
Cr
General
General
Cr
General
General
Cr
General

Date Refer.

Debit

Credit

Balance

10/09

Payroll

11303.01

11303.01

10/09
10/23

General 11303.01
Payroll
11370.87

.00
11370.87

10/23
11/06

General 11370.87
Payroll
11126.69

.00
11126.69

11/06
11/13

General 11126.69
Payroll
1425.44

.00
1425.44

11/13
11/20

General
Payroll

11/20
12/04

General 8450.12
Payroll

12/04
12/14

General
Payroll

9951.78

12/14

General

1306.16

20.1-FICA Taxes PayableOASDI

General
10/09
Cr
General
10/09
Cr
General
10/23
Cr
General
10/23
Cr
General
11/06
Cr
General
11/06
Cr
General
11/13
Cr
General
11/13
Cr
General
11/16
Cr
General
11/20
Cr
General
11/20

1425.44

.00
8450.12

8450.12
.00

9951.78

9951.78

1306.16

.00
1306.16
.00

Payroll

878.09

878.09

Pay. Tax

878.09

1756.18

Payroll

898.05

2654.23

Pay. Tax

898.05

3552.28

Payroll

876.09

4428.37

Pay. Tax

876.09

5304.46

Payroll

128.92

5433.38

Pay. Tax

128.92

5562.30

General

3552.28

2010.02

Payroll

783.70

2793.72

Pay. Tax

783.69

3577.41

Cr
General
Cr
General
Cr
General
Cr
General
Cr

12/04

Payroll

894.73

4472.14

12/04

Pay. Tax

894.73

5366.87

12/14

Payroll

88.36

5455.23

12/14

Pay. Tax

88.36

5543.59

Account Journal

Date Refer.

20.2-FICA Taxes PayableHI

General
10/09
Cr
General
10/09
Cr
General
10/23
Cr
General
10/23
Cr
General
11/06
Cr
General
11/06
Cr
General
11/13
Cr
General
11/13
Cr
General
11/16
Cr
General
11/20
Cr
General
11/20
Cr
General
12/04
Cr
General
12/04
Cr
General
12/14
Cr
General
12/14
Cr
21-FUTA Taxes Payable
General
Cr
General
Cr
General
Cr
General
Cr
22-SUTA Taxes Payable
General
Cr

Debit

Credit

Balance

Payroll

205.37

205.37

Pay. Tax

205.36

410.73

Payroll

210.04

620.77

Pay. Tax

210.03

830.80

Payroll

204.90

1035.70

Pay. Tax

204.89

1240.59

Payroll

30.15

1270.74

Pay. Tax

30.15

1300.89

General

830.80

470.09

Payroll

183.30

653.39

Pay. Tax

183.28

836.67

Payroll

209.27

1045.94

Pay. Tax

209.25

1255.19

Payroll

20.66

1275.85

Pay. Tax

20.66

1296.51

10/09

Pay. Tax

26.24

26.24

10/23

Pay. Tax

6.88

33.12

11/06

Pay. Tax

2.96

36.08

12/04

Pay. Tax

8.64

44.72

10/09

Pay. Tax

121.80

121.80

General
Cr
General
Cr
General
Cr
General
Cr
24-Employees FIT Payable
General
Cr
General
Cr
General
Cr
General
Cr
General
Cr
General
Cr
General
Cr

10/23

Pay. Tax

114.80

236.60

11/06

Pay. Tax

32.20

268.80

11/20

Pay. Tax

18.90

287.70

12/04

Pay. Tax

47.95

335.65

10/09

Payroll

756.10

756.10

10/23

Payroll

796.79

1552.89

11/06

Payroll

904.88

2457.77

11/13

Payroll

332.98

2790.75

11/16

General

11/20

Payroll

509.35

1747.21

12/04

Payroll

686.08

2433.29

1552.89

1237.86

Account Journal
25-Employees SIT Payable
General
Cr
General
General
Cr
General
General
Cr
General
Cr
General
General
Cr
General
General
Cr

Date Refer.
10/09

Payroll

10/20
10/23

General
Payroll

11/04
11/06

General
Payroll

11/13

Payroll

11/18
11/20

General
Payroll

497.67

12/03
12/04

General
Payroll

388.08

Credit

Balance

434.82
434.82

434.82
.00

444.70

444.70

433.83

.00
433.83

63.84

497.67

388.08

.00
388.08

443.06

.00
443.06

Payroll

12.77

12.77

Payroll

13.06

25.83

Payroll

12.75

38.58

Payroll

1.87

40.45

Payroll

11.41

51.86

Payroll

13.01

64.87

Payroll

1.28

66.15

10/09

Payroll

556.61

556.61

10/23

Payroll

569.26

1125.87

11/06

Payroll

555.34

1681.21

11/13

Payroll

81.72

1762.93

11/16

General

25.1-Employees SUTA Payable

General
10/09
Cr
General
10/23
Cr
General
11/06
Cr
General
11/13
Cr
General
11/20
Cr
General
12/04
Cr
General
12/14
Cr
26-Employees CIT Payable
General
Cr
General
Cr
General
Cr
General
Cr
General
Cr

Debit

444.70

1125.87

637.06

General
Cr
General
Cr

11/20

Payroll

496.77

1133.83

12/04

Payroll

567.16

1700.99

Payroll

165.90

165.90

Payroll

14.40

180.30

Payroll

151.50

331.80

Payroll

8.70

340.50

10/09

Payroll

16.00

16.00

10/23

Payroll

16.00

32.00

11/06
11/06

General
Payroll

16.00

.00
16.00

11/20

Payroll

16.00

32.00

12/04

Payroll

16.00

48.00

12/09

General

27-Grp. Ins. Prem. Collected

General
10/23
Cr
General
11/13
Cr
General
11/20
Cr
General
12/14
Cr
28-Union Dues Payable
General
Cr
General
Cr
General
General
Cr
General
Cr
General
Cr
General

32.00

32.00

16.00

Cr

Account Journal

Date Refer.

29-Simple Contrib. Payable

General
11/20
Cr
General
12/04
Cr
51-Administrative Salaries
Balance Forward
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr
52-Office Salaries
Balance Forward
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr

Debit

Credit

Balance

Payroll

1650.00

1650.00

Payroll

1650.00

3300.00

42692.27
10/09

Payroll

2307.69

44999.96

10/23

Payroll

2307.69

47307.65

11/06

Payroll

2307.69

49615.34

11/20

Payroll

2307.69

51923.03

12/04

Payroll

2307.69

54230.72

28350.00
10/09

Payroll

3353.08

31703.08

10/23

Payroll

3353.08

35056.16

11/06

Payroll

3320.79

38376.95

11/13

Payroll

2079.32

40456.27

11/20

Payroll

2112.94

42569.21

12/04

Payroll

3330.00

45899.21

12/14

Payroll

1425.16

47324.37

53-Sales Salaries
Balance Forward
Dr
General
10/09
Dr
General
10/23
Dr

28525.00
Payroll

3600.00

32125.00

Payroll

3600.00

35725.00

General
Dr
General
Dr
General
Dr
54-Plant Wages
Balance Forward
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr

11/06

Payroll

3600.00

39325.00

11/20

Payroll

3600.00

42925.00

12/04

Payroll

3600.00

46525.00

42657.30
10/09

Payroll

4902.00

47559.30

10/23

Payroll

5223.90

52783.20

11/06

Payroll

4902.00

57685.20

11/20

Payroll

4619.60

62304.80

12/04

Payroll

5193.40

67498.20

Account Journal
56-Payroll Taxes
Balance Forward
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr
General
Dr

Date Refer.

Journal Entries Report

3. $1,425.16
General Ledger
4. $8.70
5. $47,324.37

Credit

Balance
13906.21

10/09

Pay. Tax

1231.49

15137.70

10/23

Pay. Tax 1229.76

16367.46

11/06

Pay. Tax 1116.14

17483.60

11/13

Pay. Tax 159.07

17642.67

11/20

Pay. Tax

985.87

18628.54

12/04

Pay. Tax

1160.57

19789.11

12/14

Pay. Tax

109.02

19898.13

Student Audit Test: December 14 Payroll

Payroll Report
1. 314-21-6337
2. $1,306.16

Debit