Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

The following monthly data are taken from Ramirez Company at July 31: Sales sala

ID: 2480438 • Letter: T

Question

The following monthly data are taken from Ramirez Company at July 31: Sales salaries, $700,000; Office salaries, $140,000; Federal income taxes withheld, $210,000; State income taxes withheld, $47,000; Social security taxes withheld, $52,080; Medicare taxes withheld, $12,180; Medical insurance premiums, $17,000; Life insurance premiums, $14,000; Union dues deducted, $11,000; and Salaries subject to unemployment taxes, $70,000. The employee pays forty percent of medical and life insurance premiums.

1&2.

Using the above information, complete the below table.

Prepare the journal entries to record accrued payroll and cash payment of the net payroll for July.

3&4

Using the above information, complete the below table.

Assume that FICA taxes are identical to those on employees and that SUTA taxes are 5.4% and FUTA taxes are 0.6%.

The following monthly data are taken from Ramirez Company at July 31: Sales salaries, $700,000; Office salaries, $140,000; Federal income taxes withheld, $210,000; State income taxes withheld, $47,000; Social security taxes withheld, $52,080; Medicare taxes withheld, $12,180; Medical insurance premiums, $17,000; Life insurance premiums, $14,000; Union dues deducted, $11,000; and Salaries subject to unemployment taxes, $70,000. The employee pays forty percent of medical and life insurance premiums.

1&2.

Using the above information, complete the below table.

Total Premium %paif by Employees Premium Paid by Employees Premium Paid by Employer Employee Medical Insurance Payable Employee Life Insuracne Payable

Prepare the journal entries to record accrued payroll and cash payment of the net payroll for July.


Explanation / Answer

1&2) Total premium % paid by                             Premium paid employees employees employers Employee Medical Insurance payable 17000 40% 6800 10200 Employee Life Insurance payable 14000 40% 5600 8400 Sales salaries Dr 700000 Office salaries Dr 140000            Federal Income tax payable Cr 210000            State Income tax payable Cr 47000             Social securities payable Cr 52080             Medicare taxes payable Cr 12180              Medical insurance payable Cr 6800              Life Insurance payable Cr 5600              Union dues payable Cr 11000              Salaries payable Cr 495340 ( To record accrued payroll for July) Salaries payable Dr 495340               Cash Cr 495340 3 & 4 Tax Amount Tax Rate Tax subject to Tax amount State unemployment Taxes payable 70000 5.40% 3780 Federal unemployment Taxes payable 70000 0.60% 420