Employees are paid for the following holidays occurring during the final quarter:

• Thanksgiving day and the day after, Thursday and Friday November 22-23.
• Christmas, which is a Tuesday. Employees receive holiday pay for Monday, December 24, and Tuesday, December 25.

For the completion of this project, refer to the tax-related information in the table below. For federal withholding calculations, use the percentage method tables in Appendix C, which is provided below. For Utah state withholding calculations, use the Utah Schedule 3 tax tables linked below (ensure to use the appropriate Utah table based on each employee's marital status). Both 401(k) and insurance are pretax for federal income tax and Utah income tax.

Federal Withholding Allowance (less 401(k), Section 125)	$172.90 per allowance claimed
Federal Unemployment Rate (employer only) (less Section 125)	0.6% on the first $7,000 of wages
Semimonthly Federal Percentage Method Tax Table	Appendix C Page 393 Table #3
State Unemployment Rate (employer only) (less Section 125)	2.6% on the first $34,300 of wages
State Withholding Rate (less 401(k), Section 125)	See Utah Schedule 3, Table 1 or use the Excel Version of Schedule 3

October 1:

Wayland Custom Woodworking (WCW) pays its employees according to their job classification. The following employees comprise Waylands staff:

Employee Number	Name and Address	Payroll information
00-Chins	Anthony Chinson	Married, 1 Withholding allowance
	530 Sylvann Avenue	Exempt
	Logan, UT 84321	$24,000/year + commission
	435-555-1212	Start Date: 10/1/2018
	Job title: Account Executive	SSN: 511-22-3333
00-Wayla	Mark Wayland	Married, 5 withholding allowances
	1570 Lovett Street	Exempt
	Logan, UT 84321	$75,000/year
	435-555-1110	Start Date: 10/1/2018
	Job title: President/Owner	SSN: 505-33-1775
01-Peppi	Sylvia Peppinico	Married, 7 withholding allowances
	291 Antioch Road	Exempt
	Logan, UT 84321	$43,500/year
	435-555-2244	Start Date: 10/1/2018
	Job title: Craftsman	SSN: 047-55-9951
01-Varde	Stevon Varden	Married, 2 withholding allowances
	333 Justin Drive	Nonexempt
	Logan, UT 84321	$42,000/year
	435-555-9981	Start Date: 10/1/2018
	Job title: Craftsman	SSN: 022-66-1131
02-Hisso	Leonard Hissop	Single, 4 withholding allowances
	531 5th Street	Nonexempt
	Logan, UT 84321	$49,500/year
	435-555-5858	Start Date: 10/1/2018
	Job title: Purchasing/Shipping	SSN: 311-22-6698
00-Succe	Student Success	Single, 1 withholding allowance
	1650 South Street	Nonexempt
	Logan, UT 84321	$36,000/year
	435-556-1211	Start Date: 10/1/2018
	Job title: Accounting Clerk	SSN: 555-55-5555

November 30

Compute the Net Pay for each employee. Employee pay will be disbursed on December 5, 2018. Update the Employees' Earnings Record with the November 30 pay and the new YTD amount.

The company is closed and pays for the Friday following Thanksgiving. The employees will receive holiday pay for Thanksgiving and the Friday following. All the hours over 88 are eligible for overtime for nonexempt employees as they were worked during the non-holiday week.

• Complete the Employee Gross Pay tab.
• Complete the Payroll Register for November 30.
• You must update the Employee Earnings Record Forms for each employee with the ending YTD amounts from November 15 (the prior pay period) in the "Prior Period YTD" rows. Amounts from the current period are auto-populated from the Payroll Register on the row for November 30.
• Complete the General Journal entries for the November 30 payroll.
• Update the General Ledger with the ending ledger balances from the November 15 pay period ledger accounts first, and then post the journal entries from the current period to the General Ledger.

Last Name Hourly Rate (Rounded to 5 Decimals) Pay Period Hours 11/16-11/30 Regular Overtime Holiday Commission Chinson $11.53846 88 hours (exempt - 16 hours Holiday) $2,325.00 Wayland $36.05769 88 hours (exempt - 16 hours Holiday) Peppinico $20.91346 88 hours (exempt - 16 hours Holiday) Varden $20.19231 90 hours (exempt - 16 hours Holiday) $60.58 $323.08 Hissop $23.79808 91 hours (exempt - 16 hours Holiday) $107.09 $380.77 Success $17.30769 89 hours (exempt - 16 hours Holiday) $25.96 $276.92