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During the month of March, Olinger Company’s employees earned wages of $62,200.

ID: 2469393 • Letter: D

Question

During the month of March, Olinger Company’s employees earned wages of $62,200. Withholdings related to these wages were $4,758 for Social Security (FICA), $7,289 for federal income tax, $3,013 for state income tax, and $389 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $680 for state unemployment tax.

(a)

Date

Account Titles and Explanation

Debit

Credit

SHOW LIST OF ACCOUNTS

During the month of March, Olinger Company’s employees earned wages of $62,200. Withholdings related to these wages were $4,758 for Social Security (FICA), $7,289 for federal income tax, $3,013 for state income tax, and $389 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $680 for state unemployment tax.

Explanation / Answer

Date

Account Titles and Explanation

Debit

Credit

Mar. 31

Wages A/C

62000

Wages payable A/C

62000

Date

Account Titles and Explanation

Debit

Credit

Mar. 31

Wages A/C

62000

Wages payable A/C

62000

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