1. © South-Western Educational Publishing PAYROLL REGISTER Lesson 14-1, page 340

2. © South-Western Educational Publishing ANALYZING PAYMENT OF PAYROLL Lesson 14-1, page 341

3. © South-Western Educational Publishing JOURNALIZING PAYMENT OF A PAYROLL December 15. Paid cash for semimonthly payroll, $2989.02 (total payroll, $3,803.75, less deductions: employee income tax, $273.00; social security tax, $247.26; Medicare tax, $57.07; health insurance premiums, $182.40; U.S. Savings Bonds, $35.00; United Way donations, $20.00). Check No. 312. Accounts Affected Salary Expense Employee Income Tax Payable Social Security Tax Payable Medicare Tax Payable Health Insurance Premiums Payable U.S. Savings Bond Payable United Way Donations Payable Cash Entered Debit side Credit side Change Increased Decreased Lesson 14-1, page 342 Classification Expense Liability Asset

4. © South-Western Educational Publishing JOURNALIZING PAYMENT OF A PAYROLL Lesson 14-1, page 342 5 1 3 2 3.Write the check number. 1. Write the date. 4.Write the amount debited to Salary Expense. 2.Write the title of the account debited. 5.Write the amount credited to Cash. 6.Write the titles of the accounts credited. 7.Write the credit amounts. 4 76