GENERAL LEDGER

ACCOUNT Employee Income Tax Payable ACCOUNT NO. 2120

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT

Oct. 16 CP10 7 5 00 7 5 00
19 CP10 7 5 00 0 00
30 CP10 7 5 00 7 5 00
31 CP10 7 5 00 0 00
Nov. 14 CP11 7 5 00 7 5 00
18 CP11 7 5 00 0 00
27 CP11 7 5 00 7 5 00
30 CP11 7 5 00 0 00
Dec. 11 CP12 7 5 00 7 5 00
15 CP12 7 5 00 0 00
26 CP13 7 5 00 7 5 00

GENERAL LEDGER

ACCOUNT FICA Tax Payable ACCOUNT NO. 2130

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT

Oct. 16 CP10 1 6 0 65 1 6 0 65
19 CP10 1 6 0 65 0 00
30 CP10 1 6 0 65 1 6 0 65
31 CP10 1 6 0 65 0 00
Nov. 14 CP11 1 6 0 65 1 6 0 65
18 CP11 1 6 0 65 0 00
27 CP11 1 6 0 65 1 6 0 65
30 CP11 1 6 0 65 0 00
Dec. 11 CP12 1 6 0 65 1 6 0 65
15 CP12 1 6 0 65 0 00
26 CP13 1 6 0 65 1 6 0 65
 GENERAL LEDGER

ACCOUNT Health Insurance Premiums Payable ACCOUNT NO. 2150

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT

Oct. 16 CP10 4 0 00 4 0 00

30 CP10 2 0 00 6 0 00

Nov. 14 CP11 4 0 00 1 0 0 00

27 CP11 2 0 00 1 2 0 00

Dec. 11 CP12 4 0 00 1 6 0 00

26 CP13 2 0 00 1 8 0 00

GENERAL LEDGER

ACCOUNT United Way Donations Payable ACCOUNT NO. 2160

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT

Oct. 16 CP10 5 00 5 00

30 CP10 1 0 00 1 5 00

Nov. 14 CP11 5 00 2 0 00

27 CP11 1 0 00 3 0 00

Dec. 11 CP12 5 00 3 5 00

26 CP13 1 0 00 4 5 00

GENERAL LEDGER

ACCOUNT U.S. Savings Bonds Payable ACCOUNT NO. 2170

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT

Oct. 30 CP10 1 5 00 1 5 00

Nov. 27 CP11 1 5 00 3 0 00

Dec. 26 CP13 1 5 00 4 5 00
 GENERAL LEDGER

ACCOUNT Payroll Tax Expense ACCOUNT NO. 6135

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT

Sep. 30 Balance  3 2 1 6 00

GENERAL LEDGER

ACCOUNT Salary Expense ACCOUNT NO. 6170

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT

Oct. 16 CP10 2 1 0 0 00 2 1 0 0 00

30 CP10 2 1 0 0 00 4 2 0 0 00

Nov. 14 CP11 2 1 0 0 00 6 3 0 0 00

27 CP11 2 1 0 0 00 8 4 0 0 00

Dec. 11 CP12 2 1 0 0 00 10 5 0 0 00

26 CP13 2 1 0 0 00 12 6 0 0 00
 EARNINGS RECORD FOR THE QUARTER ENDED December 31st
WITHHOLDINGS
EMPLOYEE NO. 3 NAME Barnes Joseph R. MARITAL STATUS S ALLOWANCES 1
LAST FIRST M.I.

RATE OF PAY $8.15 PER HR. SOCIAL SECURITY NO. 003-00-0000 POSITION Shipping Packer

PAY PERIOD EARNINGS DEDUCTIONS ACCUMULATED

EARNINGS
NO. DATE FEDERAL HEALTH
REGULAR OVERTIME TOTAL FICA TAX OTHER TOTAL NET PAY
ENDED INCOME TAX INSURANCE
13 0 4 0 00
1 Oct. 14 6 5 2 00 6 5 2 00 5 1 00 4 9 88 (UW) 5 00 1 0 5 88 5 4 6 12 13 6 9 2 00
2 Oct. 28 6 5 2 00 6 5 2 00 5 1 00 4 9 88 2 0 00 1 2 0 88 5 3 1 12 14 3 4 4 00
3 Nov. 11 6 5 2 00 6 5 2 00 5 1 00 4 9 88 (UW) 5 00 1 0 5 88 5 4 6 12 14 9 9 6 00
4 Nov. 25 6 5 2 00 6 5 2 00 5 1 00 4 9 88 2 0 00 1 2 0 88 5 3 1 12 15 6 4 8 00
5 Dec. 9 6 5 2 00 6 5 2 00 5 1 00 4 9 88 (UW) 5 00 1 0 5 88 5 4 6 12 16 3 0 0 00
6 Dec. 23 6 5 2 00 6 5 2 00 5 1 00 4 9 88 2 0 00 1 2 0 88 5 3 1 12 16 9 5 2 00
7
QUARTERLY
TOTALS 3 9 1 2 00 3 9 1 2 00 3 0 6 00 2 9 9 28 6 0 00 1 5 00 6 8 0 28 3 2 3 1 72

EARNINGS DEDUCTIONS ACCUMULATED

FEDERAL HEALTH EARNINGS

REGULAR OVERTIME TOTAL FICA TAX OTHER TOTAL NET PAY
INCOME TAX INSURANCE
Qtr. 1 Totals 4 5 6 4 00 4 5 6 4 00 3 5 7 00 3 4 9 16 6 0 00 (UW) 2 0 00 7 8 6 16 3 7 7 7 84 4 5 6 4 00
Qtr. 2 Totals 3 9 1 2 00 3 9 1 2 00 3 0 6 00 2 9 9 28 6 0 00 (UW) 1 5 00 6 8 0 28 3 2 3 1 72 8 4 7 6 00
Qtr. 3 Totals 4 5 6 4 00 4 5 6 4 00 3 5 7 00 3 4 9 16 8 0 00 (UW) 1 5 00 8 0 1 16 3 7 6 2 84 13 0 4 0 00
Qtr. 4 Totals 3 9 1 2 00 3 9 1 2 00 3 0 6 00 2 9 9 28 6 0 00 (UW) 1 5 00 6 8 0 28 3 2 3 1 72 16 9 5 2 00
Year Totals 16 9 5 2 00 16 9 5 2 00 1 3 2 6 00 1 2 9 6 88 2 6 0 00 (UW) 6 5 00 2 9 4 7 88 14 0 0 4 12
 EARNINGS RECORD FOR THE QUARTER ENDED December 31st
WITHHOLDINGS
EMPLOYEE NO. 5 NAME Lawton Sara C. MARITAL STATUS M ALLOWANCES 2
LAST FIRST M.I.

RATE OF PAY $9.10 PER HR. SOCIAL SECURITY NO. 555-00-0000 POSITION File Clerk

PAY PERIOD EARNINGS DEDUCTIONS ACCUMULATED

EARNINGS
NO. DATE FEDERAL HEALTH
REGULAR OVERTIME TOTAL FICA TAX OTHER TOTAL NET PAY
ENDED INCOME TAX INSURANCE
14 5 6 0 00
1 Oct. 14 7 2 8 00 7 2 8 00 1 8 00 5 5 69 2 0 00 9 3 69 6 3 4 31 15 2 8 8 00
2 Oct. 28 7 2 8 00 7 2 8 00 1 8 00 5 5 69 (SB) 1 5 00 8 8 69 6 3 9 31 16 0 1 6 00
3 Nov. 11 7 2 8 00 7 2 8 00 1 8 00 5 5 69 2 0 00 9 3 69 6 3 4 31 16 7 4 4 00
4 Nov. 25 7 2 8 00 7 2 8 00 1 8 00 5 5 69 (SB) 1 5 00 8 8 69 6 3 9 31 17 4 7 2 00
5 Dec. 9 7 2 8 00 7 2 8 00 1 8 00 5 5 69 2 0 00 9 3 69 6 3 4 31 18 2 0 0 00
6 Dec. 23 7 2 8 00 7 2 8 00 1 8 00 5 5 69 (SB) 1 5 00 8 8 69 6 3 9 31 18 9 2 8 00
7
QUARTERLY
TOTALS 4 3 6 8 00 4 3 6 8 00 1 0 8 00 3 3 4 14 6 0 00 4 5 00 5 4 7 14 3 8 2 0 86

EARNINGS DEDUCTIONS ACCUMULATED

FEDERAL HEALTH EARNINGS

REGULAR OVERTIME TOTAL FICA TAX OTHER TOTAL NET PAY
INCOME TAX INSURANCE
Qtr. 1 Totals 5 0 9 6 00 5 0 9 6 00 1 2 6 00 3 8 9 83 8 0 00 (SB) 4 5 00 6 4 0 83 4 4 5 5 17 5 0 9 6 00
Qtr. 2 Totals 4 3 6 8 00 4 3 6 8 00 1 0 8 00 3 3 4 14 6 0 00 (SB) 4 5 00 5 4 7 14 3 8 2 0 86 9 4 6 4 00
Qtr. 3 Totals 5 0 9 6 00 5 0 9 6 00 1 2 6 00 3 8 9 83 6 0 00 (SB) 6 0 00 6 3 5 83 4 4 6 0 17 14 5 6 0 00
Qtr. 4 Totals 4 3 6 8 00 4 3 6 8 00 1 0 8 00 3 3 4 14 6 0 00 (SB) 4 5 00 5 4 7 14 3 8 2 0 86 18 9 2 8 00
Year Totals 18 9 2 8 00 18 9 2 8 00 4 6 8 00 1 4 4 7 94 2 6 0 00 (SB) 1 9 5 00 2 3 7 0 94 16 5 5 7 06
 EARNINGS RECORD FOR THE QUARTER ENDED December 31st
WITHHOLDINGS
EMPLOYEE NO. 2 NAME Boudreau William F. MARITAL STATUS M ALLOWANCES 3
LAST FIRST M.I.

RATE OF PAY $9.00 PER HR. SOCIAL SECURITY NO. 005-32-0000 POSITION Maintenance

PAY PERIOD EARNINGS DEDUCTIONS ACCUMULATED

EARNINGS
NO. DATE FEDERAL HEALTH
REGULAR OVERTIME TOTAL FICA TAX OTHER TOTAL NET PAY
ENDED INCOME TAX INSURANCE
14 4 0 0 00
1 Oct. 14 7 2 0 00 7 2 0 00 6 00 5 5 08 2 0 00 8 1 08 6 3 8 92 15 1 2 0 00
2 Oct. 28 7 2 0 00 7 2 0 00 6 00 5 5 08 (UW) 1 0 00 7 1 08 6 4 8 92 15 8 4 0 00
3 Nov. 11 7 2 0 00 7 2 0 00 6 00 5 5 08 2 0 00 8 1 08 6 3 8 92 16 5 6 0 00
4 Nov. 25 7 2 0 00 7 2 0 00 6 00 5 5 08 (UW) 1 0 00 7 1 08 6 4 8 92 17 2 8 0 00
5 Dec. 9 7 2 0 00 7 2 0 00 6 00 5 5 08 2 0 00 8 1 08 6 3 8 92 18 0 0 0 00
6 Dec. 23 7 2 0 00 7 2 0 00 6 00 5 5 08 (UW) 1 0 00 7 1 08 6 4 8 92 18 7 2 0 00
7
QUARTERLY
TOTALS 4 3 2 0 00 4 3 2 0 00 3 6 00 3 3 0 48 6 0 00 3 0 00 4 5 6 48 3 8 6 3 52

EARNINGS DEDUCTIONS ACCUMULATED

FEDERAL HEALTH EARNINGS

REGULAR OVERTIME TOTAL FICA TAX OTHER TOTAL NET PAY
INCOME TAX INSURANCE
Qtr. 1 Totals 5 0 4 0 00 5 0 4 0 00 4 2 00 3 8 5 56 8 0 00 (UW) 3 0 00 5 3 7 56 4 5 0 2 44 5 0 4 0 00
Qtr. 2 Totals 4 3 2 0 00 4 3 2 0 00 3 6 00 3 3 0 48 6 0 00 (UW) 3 0 00 4 5 6 48 3 8 6 3 52 9 3 6 0 00
Qtr. 3 Totals 5 0 4 0 00 5 0 4 0 00 4 2 00 3 8 5 56 6 0 00 (UW) 4 0 00 5 2 7 56 4 5 1 2 44 14 4 0 0 00
Qtr. 4 Totals 4 3 2 0 00 4 3 2 0 00 3 6 00 3 3 0 48 6 0 00 (UW) 3 0 00 4 5 6 48 3 8 6 3 52 18 7 2 0 00
Year Totals 18 7 2 0 00 18 7 2 0 00 1 5 6 00 1 4 3 2 08 2 6 0 00 (UW) 1 3 0 00 1 9 7 8 08 16 7 4 1 92
 PAYROLL REGISTER
BIWEEKLY PERIOD ENDED December 23th DATE OF PAYMENT December 26th
1 2 3 4 5 6 7 8 9

EMPL. EMPLOYEE'S MAR. WITH. EARNINGS DEDUCTIONS

NO. STAT. ALLOW.
NAME CK.
FEDERAL HEALTH NET PAY
REGULAR OVERTIME TOTAL FICA TAX OTHER TOTAL NO.
INCOME TAX INSURANCE

3 Joseph Barnes S 1 6 5 2 00 6 5 2 00 5 1 00 4 9 88 2 0 00 1 2 0 88 5 3 1 12
2 William Boudreau M 3 7 2 0 00 7 2 0 00 6 00 5 5 08 (UW) 1 0 00 7 1 08 6 4 8 92
5 Sara Lawton M 2 7 2 8 00 7 2 8 00 1 8 00 5 5 69 (SB) 1 5 00 8 8 69 6 3 9 31
Totals 2 1 0 0 00 2 1 0 0 00 7 5 00 1 6 0 65 2 0 00 2 5 00 2 8 0 65 1 8 1 9 35

CASH PAYMENTS JOURNAL PAGE 13

GENERAL ACCOUNTS PURCHASES

CK. POST CASH
DATE ACCOUNT TITLE PAYABLE DISCOUNT
NO. REF. DEBIT CREDIT CREDIT
DEBIT CREDIT

1 Dec. 26 Salary Expense 511 6170 2 1 0 0 00 1 8 1 9 35 1

2 Employee Income Tax Payable 2120 7 5 00 2

3 FICA Tax Payable 2130 1 6 0 65 3

4 Health Insurance Premiums Payable 2150 2 0 00 4

5 United Way Donations Payable 2160 1 0 00 5

6 U.S. Savings Bonds Payable 2170 1 5 00 6