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----Please help me to using EXCEL sheet and show/explain detail solution--- -. T

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Question

----Please help me to using EXCEL sheet and show/explain detail solution----. Thank you very much for your help.

It helps me a lot to learn this course. This way I can study myself. I really appreciate for your help.

I need to answer bottom of excel sheet on by one. Thank you so much.

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3-10Summary of payroll procedures Marcello Construction Co. uses the job order cost system. In recording payroll transactions, the following accounts are used: Cash Wages Payable FICA Tax Payable Federal Unemployment Tax PayableMiscellaneous Selling Expense State Unemployment Tax Payable Factory Overhead Employees Income Tax Payable Payroll LO3 Administrative Salaries Miscellaneous Administrative Expense Sales Salaries 04 Work in Process Factory employees are paid weekly, while all other employ ees are paid semimonthly on the fifteenth and the last day of each month. All salaries and wages are subject to all taxes. Following is a narrative of transactions completed during January Jan.7 Recorded total earnings of factory employees amounting to $68,200, less deductions for employees' income taxes and FICA taxes Issued check for payment of the payroll. Recorded total earnings of factory employees amounting to 7 14 $66,300, less deductions for employees' income taxes and FICA taxes. 14 Issued check for payment of the payroll 15 Recorded administrative salaries, $10,000, and sales salaries, $18,000, less deductions for employees income taxes and FICA taxes Issued check for payment of the salaries. Recorded total earnings of factory employees amounting to 15 $72,500, less deductions for employees income taxes and FICA taxes 21 21 28 Issued check for payment of the payroll. Recorded total earnings of factory employees amounting to $74,200, less deductions for employees' income taxes and FICA 28 Issued check for payment of the payrol. 31 Recorded administrative salaries, $10,000, and sales salaries, and FICA $18,000, less deductions for employees' income taxes taxes. 31 Issued check for payment of the salaries 31 The following wages and salaries were ea rned or accrued during $302,500 22,500 20.000 January: Direct labor Indirect labor Administrative salaries. … …

Explanation / Answer

Items

Taxable Earnings

FICA Tax
8%

Federal Unemployment Tax - 1%

State Unemployment Tax 4%

Total Payroll Taxes

Factory Wages

$325,000.00

$26,000.00

$3,250.00

$13,000.00

$42,250.00

Administrative Salaries

$20,000.00

$1,600.00

$200.00

$800.00

$2,600.00

Sales Salaries

$36,000.00

$2,880.00

$360.00

$1,440.00

$4,680.00

Date

Account Title

Debit

Credit

Jan. 7

Payroll

$68,200

Employees Income Tax Payable [(68,200*1%) + (68,200*4%)]

$3,410

FICA Tax Payable (68,200*8%)

$5,456

Wages Payable (68,200 - 5,456 - 3,410)

$59,334

7

Wages Payable

$59,334

Cash

$59,334

14

Payroll

$66,300

Employees Income Tax Payable [(66,300*1%) + (66,300*4%)]

$3,315

FICA Tax Payable (66,300*8%)

$5,304

Wages Payable (66,300 - 5,304 - 3,315)

$57,681

14

Wages Payable

$57,681

Cash

$57,681

15

Payroll

$28,000

Employees Income Tax Payable [(28,000*1%) + (28,000*4%)]

$1,400

FICA Tax Payable (28,000*8%)

$2,240

Wages Payable (28,000 - 2,240 - 1,400)

$24,360

15

Wages Payable

$24,360

Cash

$24,360

21

Payroll

$72,500

Employees Income Tax Payable [(72,500*1%) + (72,500*4%)]

$3,625

FICA Tax Payable (72,500*8%)

$5,800

Wages Payable (72,500 - 5,800 - 3,625)

$63,075

21

Wages Payable

$63,075

Cash

$63,075

28

Payroll

$74,200

Employees Income Tax Payable [(74,200*1%) + (74,200*4%)]

$3,710

FICA Tax Payable (74,200*8%)

$5,936

Wages Payable (74,200 - 5,936 - 3,710)

$64,554

28

Wages Payable

$64,554

Cash

$64,554

31

Payroll

$28,000

Employees Income Tax Payable [(28,000*1%) + (28,000*4%)]

$1,400

FICA Tax Payable (28,000*8%)

$2,240

Wages Payable (28,000 - 2,240 - 1,400)

$24,360

31

Wages Payable

$24,360

Cash

$24,360

Please post the remaining questions separately as Chegg policy allows us to answer only one question per post. However, I've already answered two parts.

Items

Taxable Earnings

FICA Tax
8%

Federal Unemployment Tax - 1%

State Unemployment Tax 4%

Total Payroll Taxes

Factory Wages

$325,000.00

$26,000.00

$3,250.00

$13,000.00

$42,250.00

Administrative Salaries

$20,000.00

$1,600.00

$200.00

$800.00

$2,600.00

Sales Salaries

$36,000.00

$2,880.00

$360.00

$1,440.00

$4,680.00