JOURNAL Page 41

POST.
DATE DESCRIPTION REF. DEBIT CREDIT
20--
Oct. 9 Payroll Cash 12 12,508.59
Cash 11 12,508.59

9 Administrative Salaries 51 2,307.69

Office Salaries 52 4,723.08
Sales Salaries 53 3,600.00
Plant Wages 54 4,898.00
FICA Taxes Payable - OASDI 20.1 962.79
FICA Taxes Payable - HI 20.2 225.18
Employees FIT Payable 24 740.00
Employees SIT Payable 25 476.76
Employees SUTA Payable 25.1 10.90
Employees CIT Payable 26 588.55
Union Dues Payable 28 16.00
Payroll Cash 12 12,508.59

9 Payroll Taxes 56 1,396.66

FICA Taxes Payable - OASDI 20.1 962.78
FICA Taxes Payable - HI 20.2 225.17
FUTA Taxes Payable 21 23.34
SUTA Taxes Payable - Employer 22 185.37

20 Employees SIT payable 25 476.76

Cash 11 476.76

23 Payroll Cash 12 12,571.22

Cash 11 12,571.22

This study source was downloaded by 100000886959264 from CourseHero.com on 12-01-2024 04:27:08 GMT -06:00

https://www.coursehero.com/file/234209280/Final-excel-book-4pdf/
 JOURNAL Page 42
POST.
DATE DESCRIPTION REF. DEBIT CREDIT
20--
23 Admisinstrative Salaries 51 2,307.69
Office Salaries 52 4,723.08
Sales Salaries 53 3,600.00
Plant Wages 54 5,219.60
FICA taxes Payable-OASDI 20.1 982.72
FICA taxes Payable-HI 20.2 229.84
Employees FIT Payable 24 770.00
Employees SIT Payable 25 486.63
Employees SUTA Payable 25.1 11.12
Employees CIT Payable 26 600.74
Group Insurance Premiums Collected 27 182.10
Union Dues Payable 28 16.00
Payroll Cash 12 12,571.22

23 Payroll Taxes 56 1,401.64

FICA Taxes Payable - OASDI 20.1 982.72
FICA Taxes Payable - HI 20.2 229.83
FUTA Taxes Payable 21 3.72
SUTA Taxes Payable - Employer 22 185.37

Nov. 4 Employees SIT Payable 25 486.63

Cash 11 486.63

6 Union Dues Payable 28 32.00

Cash 11 32.00

This study source was downloaded by 100000886959264 from CourseHero.com on 12-01-2024 04:27:08 GMT -06:00

https://www.coursehero.com/file/234209280/Final-excel-book-4pdf/
 JOURNAL Page 43
POST.
DATE DESCRIPTION REF. DEBIT CREDIT
20--
Nov. 6 Payroll Cash 12 12,403.94
Cash 11 12,403.94

6 Administrative Salaries 51 2,307.69

Office Salaries 52 4,677.85
Sales Salaries 53 3,600.00
Plant Wages 54 4,898.00
FICA Taxes Payable - OASDI 20.1 959.99
FICA Taxes Payable - HI 20.2 224.53
Employees FIT Payable 24 806.00
Employees SIT Payable 25 475.37
Employees SUTA Payable 25.1 10.87
Employees CIT Payable 26 586.84
Union Dues Payable 28 16.00
Payroll Cash 12 12,403.94

6 Payroll Taxes 56 1,368.71

FICA Taxes Payable - OASDI 20.1 959.98
FICA Taxes Payable - HI 20.2 224.51
SUTA Taxes Payable - Employer 22 184.22

13 Payroll Cash 12 1,585.74

Cash 11 1,585.74

This study source was downloaded by 100000886959264 from CourseHero.com on 12-01-2024 04:27:08 GMT -06:00

https://www.coursehero.com/file/234209280/Final-excel-book-4pdf/
 JOURNAL Page 44
POST.
DATE DESCRIPTION REF. DEBIT CREDIT
20--
Nov. 13 Office Salaries 52 2,079.32
FICA Taxes Payable - OASDI 20.1 128.92
FICA Taxes Payable - HI 20.2 30.15
Employees FIT Payable 24 176.00
Employees SIT Payable 25 63.84
Employees SUTA Payable 25.1 1.46
Employees CIT Payable 26 78.81
Group Insurance Premiums Collected 27 14.40
Payroll Cash 12 1,585.74

13 Payroll Taxes 56 159.07

FICA Taxes Payable - OASDI 20.1 128.92
FICA Taxes Payable - HI 20.2 30.15

16 FICA Taxes Payabe-OASDI 20.1 3,891.01

FICA Taxes Payable-HI 20.2 910.02
Employee FIT Payable 24 1,510.00
Cash 11 6,311.03

16 Employee CIT Payable 26 1,189.29

Cash 11 1,189.29

18 Employees SIT Payable 25 539.21

Cash 11 539.21

20 Payroll Cash 12 9,593.97

Cash 11 9,593.97

20 Administrative Salaries 51 2,307.69

Office Salaries 52 3,470.00
Sales Salaries 53 3,600.00
Plant Wages 54 4,616.40
FICA Taxes Payable - OASDI 20.1 867.64
FICA Taxes Payable - HI 20.2 202.93
Employees FIT Payable 24 526.00
Employees SIT Payable 25 429.64
Employees SUTA Payable 25.1 9.82
Employees CIT Payable 26 530.39
Group Insurance Premiums Collected 27 167.70
Union Dues Payable 28 16.00
SIMPLE Contributions Payable 29 1,650.00
Payroll Cash 12 9,593.97

This study source was downloaded by 100000886959264 from CourseHero.com on 12-01-2024 04:27:08 GMT -06:00

https://www.coursehero.com/file/234209280/Final-excel-book-4pdf/
 JOURNAL Page 45
POST.
DATE DESCRIPTION REF. DEBIT CREDIT
20--
Nov. 20 Payroll Taxes 56 1,141.63
FICA Taxes Payable - OASDI 20.1 867.63
FICA Taxes Payable - HI 20.2 202.91
SUTA Taxes Payable - Employer 22 71.09

This study source was downloaded by 100000886959264 from CourseHero.com on 12-01-2024 04:27:08 GMT -06:00

https://www.coursehero.com/file/234209280/Final-excel-book-4pdf/
 JOURNAL Page 46
POST.
DATE DESCRIPTION REF. DEBIT CREDIT
20--

This study source was downloaded by 100000886959264 from CourseHero.com on 12-01-2024 04:27:08 GMT -06:00

https://www.coursehero.com/file/234209280/Final-excel-book-4pdf/
 JOURNAL Page 47
POST.
DATE DESCRIPTION REF. DEBIT CREDIT
20--

This study source was downloaded by 100000886959264 from CourseHero.com on 12-01-2024 04:27:08 GMT -06:00

https://www.coursehero.com/file/234209280/Final-excel-book-4pdf/
 JOURNAL Page 48
POST.
DATE DESCRIPTION REF. DEBIT CREDIT
20--

This study source was downloaded by 100000886959264 from CourseHero.com on 12-01-2024 04:27:08 GMT -06:00

https://www.coursehero.com/file/234209280/Final-excel-book-4pdf/
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