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Kelsey Gunn is the only employee of Arsenault Company. His pay rate is $23.00 pe

ID: 2446585 • Letter: K

Question

Kelsey Gunn is the only employee of Arsenault Company. His pay rate is $23.00 per hour with an overtime rate of 1½ times for hours over 40 in a workweek.

For the week ending March 31, 20--, he worked 48 hours. Calculate his gross pay for the week using the overtime premium approach to calculate the overtime pay.

$

d. Since the company holds back one week of pay, Gunn will not be paid until April 7, 20--. What adjusting entry would the company make in order to record Gunn's salary in the first quarter of this year?

a. Regular pay $ b. Overtime premium pay $ c. Gross pay

$

d. Since the company holds back one week of pay, Gunn will not be paid until April 7, 20--. What adjusting entry would the company make in order to record Gunn's salary in the first quarter of this year?

Account Debit Credit - Salary Expense        - Salaries Payable

Explanation / Answer

A) Regular pay : Total hours worked x regular rate per hour

48 x 23 = $ 1,101

B) Overtime Premium pay : number of hours worked exceeding normal work hours x half of rate of pay

8 x 11.5 = $92

C) Gross pay :Regular Pay for total hours worked + pay for overtime

$ 1,104 + $ 92 = $1,196

D) Adjustment entry : as on 31st March 20xx is as below.

.

Account Debit ($) Credit ($) Salary Expense 1,196 To Salary Payable 1,196