Accounting 1 Payroll

 I HAVE DONE MOST OF THE WORK PLEASE READ EVERYTHING CAREFULLY ATTACHMENTS BELOW

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It is required that you utilize the templates to complete each Assignment: Make sure to read Excel instructions. Formulas must be included in each answer box NOT just the answer.

2

>Excel Instructions

0:

2, as well as named cells and ranges

U

)

. You can enter a formula into a cell manually (typing it in) or by pointing to the cells.

. Rounding: These templates have been formatted to round numbers to either the nearest whole number or the nearest cent. For example,

.

5 x 1.5=26.475. The template will display and hold 26.4

, not 26.475. There is no need to use Excel’s rounding function.

,2))*1.5 (where “Weekly” entered as either the weekly pay or cell reference.)

Excel Instructions using Excel 2

0 1
1. Enter the appropriate numbers/formulas in the shaded (gray) cells. An asterisk (*) will appear to the right of an incorrect answer.
2. A formula begins with an equals sign (=) and can consist of any of the following elements:
Operators such as + (for addition), – (for subtraction), * (for multiplication), and / (for division).
Cell references, including cell addresses such as B

5
Values and text
Worksheet functions (such as

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S M
3
To enter a formula manually, follow these steps:
Move the cell pointer to the cell that you want to hold the formula.
Type an equals sign (=) to signal the fact that the cell contains a formula.
Type the formula, then press Enter.
4
1

7 6 8
EXCEPTION: Continuing Payroll Problems A & B: CHAPTER 2
When calculating over-time rate for weekly salary, round regular rate to TWO decimals BEFORE calculating overtime rate.
Rounding can be accomplished by using Number function (using arrows) on Excel Home menu or by entering the formula
=(Round(Weekly/

40
Failure to use the ROUND function will cause the OT rate to be incorrect.
5. Remember to save your work. When saving your workbook, Excel overwrites the previous copy of your file. You can save your work at any time.
You can save the file to the current name, or you may want to keep multiple versions of your work by saving each successive version under a different name.
To save to the current name, you can select File, Save from the menu bar or click on the disk icon in the standard toolbar.
It is recommended that you save the file to a new name that identifies the file as yours, such as Excel_End_of_Chapter_Problems_2012_Your_Name.xlsx
To save under a different name, follow these steps:
Select File, Save As to display the Save As Type drop-box, chose Excel Workbook (*.xlsx)
Select the folder in which to store the workbook.
Enter the new filename in the File name box.
Click Save.

Continuing Problem-A

OF W/H ALLOW.

HOURS WORKED RATE PER HOUR

AMOUNT EARNINGS

INSURANCE NO. AMOUNT OASDI HI

SUTA

S 1 40

.00

0 0

0

0

0

0 0 0 0 0 0 0 0

0 0 0 0 0 300 300 18.60 4.35

300.00 300.00 300.00 300.00

S 0 40

.00

0 8

0

0

0

0 0 0 0 0 0 0 0

0 0 0 0 0 290 87.04 377.04 23.38 5.47

0.85 1.65

0

377.04 377.04 377.04 377.04

M 2 37.5

0 0

– 0 0 303.75 0

0

0 0 0 0 0 0 0 0

0 0 0 0 0 303.75 303.75 18.83 4.40 – 0

0.24

0.85 1.65

303.75 303.75 303.75 303.75

M 4 40

.00

0 6

0

0

0

0

0

0 0 0 0 0 0 0 0 316 0 0 0 0 0 316 71.1 387.1 24.00 5.61 – 0

50.00 0.85 1.65

387.10 387.10 387.10

S 2 40

.00

0 0

– 0 0

0

0

0 0 0 0 0 0 0 0

0 0 0 0 0 390 390 24.18 5.66

0.31

20.00 – 0 1.65

390.00 390.00 390.00 390.00

M 3 40

.00

0 1.25

0

0

0

0 0 0 0 0 0 0 0

0 0 0 0 0 515 24.15 539.15 33.43 7.82

40.00 0.85 1.65

539.15 539.15 539.15 539.15

M 6 40

0 0

– 0 0 392.31 0

0

0 0 0 0 0 0 0 0

0 0 0 0 0 392.31 392.31 24.32 5.69 – 0

0.31

50.00 0.85 1.65

392.31 392.31 392.31 392.31

S 1 40

0 0

– 0 0 542.31 0

0

0 0 0 0 0 0 0 0

0 0 0 0 0 542.31 542.31 33.62 7.86

0.43

– 0 1.65

542.31 542.31 542.31 542.31

M 5 40

0 4

0

0

0

0 0 0 0 0 0 0 0

0 0 0 0 0 348.46 52.28 400.74 24.85 5.81 – 0

0.85 1.65

400.74 400.74 400.74 400.74

M 7 40

0

$0.00 – 0 0 1,000.00 0

0

0 0 0 0 0 0 0 0

0 0 0 0 0

1000 62.00 14.50

30.00

0.85 1.65

1,000.00 1,000.00 1,000.00 1,000.00

0

0

0

0

0 0 0 0 0 0 0 0 0 0 0 0 0 4,397.83 234.57 4,632.40 287.21 67.17

4,632.40 4,632.40 4,632.40 4,632.40

4,632.40 0

0 0 0 4,632.40

287.21 0

287.21

67.17 0 SUTA 0 0 0 67.17 Taxable

0 – 0 Earnings Rate Net FUTA

0 – 0 4,632.40

0 – 0 SUTA

0 – 0 4,632.40

0 – 0

0 6.80

0 – 0

0 – 0

Jan. 12

0

FICA Taxes Payable – OASDI 0 287.21
FICA Taxes Payable – HI 0 67.17

0 37.06

0 171.54

Salaries Payable 0 – 0

0 – 0

Name:
CAUTION: See “round” rules in Excel Instructions before calculating OT for salaried employees.
Enter the appropriate numbers/formulas in the shaded (gray) cells. An asterisk (*) will appear to the right of an incorrect answer.
Continuing Payroll Problem-A
KIPLEY COMPANY, INC.
PAYROLL REGISTER
FOR PERIOD ENDING January 8, 20 – –
MARITAL STATUS NO. REGULAR

EARNINGS OVERTIME EARNINGS DEDUCTIONS NET PAY TAXABLE EARNINGS
HOURS WORKED RATE PER HOUR
TOTAL FICA GROUP HEALTH CHECK
EMPLOYEE AMOUNT OASDI HI FIT SIT SUTA CIT SIMPLE INSURANCE FUTA
11 Carson, Fran M. $7.50 300 $1

1.25 – 0 300.00 18.60 4.35 313 18.00 9.21 0.24 9.00 20.00 0.85 1.65 218.10
12 Wilson, William A. $7.25 290 $10.88 87.04 377.04 23.38 5.47 314 35.00 11.58 0.30 11.31 50.00 2

37.5
13 Utley, Harry T. $8.10 303.75 $12.15 18.83 4.40 315 9.33 9.11 40.00 219.34
21 Fife, Lawrence R. $7.90 316 $11.85 71.1 387.1 24.00 5.61 11.88 0.31 11.61 281.19 387.10
22 Smith, Lucy K. $9.75 390 $14.63 390.00 24.18 5.66 317 21.00 11.97 11.70 293.53
31 Fay, Gretchen R. 515 $19.32 24.15 539.15 33.43 7.82 318 13.00 16.55 0.43 16.17 409.25
32 Robey, Glenda B. 392.31 $14.72 24.32 5.69 319 12.04 11.77 285.68
33 Schork, Thomas K. 542.31 $20.34 33.62 7.86 320 48.00 16.65 16.27 60.00 357.83
51 Hardy, Barbara T. 348.46 $13.07 52.28 400.74 24.85 5.81 321 12.30 0.32 12.02 30.00 312.94
99 Kipley, Carson C. 1,000.00 $0.00 62.00 14.50 322 1000 28.00 30.70 0.80 80.00 751.50
Totals 4,397.83 234.57 4,632.40 287.21 67.17 163.00 142.21 3.69 138.96 440.00 6.80 16.50 3,366.86
JOURNAL
DATE DESCRIPTION DEBIT CREDIT Taxable Net
20– Earnings Rate FUTA Tax
Jan. 12 Wages and Salaries Net FUTA
FICA Taxes Payable – OASDI SUTA Tax
FICA Taxes Payable – HI
Employees FIT Payable
Employees SIT Payable 0.008 37.06
Employees SUTA Payable
Employees CIT Payable 0.03703 171.54
SIMPLE Deductions Payable
Group Insurance Premiums Collected
Health Insurance Premiums Collected
Salaries Payable
Payroll Taxes 562.98
FUTA Taxes Payable
SUTA Taxes Payable
Jan. 14
Cash

Enter as a formula of regular hours worked x regular rate per hour
Enter as a formula totaling regular and overtime earnings
Enter as a formula of taxable earnings x OASDI rate
Enter as a formula of taxable earnings x HI rate
Enter as a formula of taxable earnings x state tax rate
Enter as a formula of taxable earnings x SUTA tax rate
Enter as a formula of taxable earnings x city tax rate
Enter as a formula of total earnings less the sum of deductions
Enter as a formula of taxable earnings x OASDI rate
Enter as a formula of taxable earnings x HI rate
Note: Only the Amount column in this section will be graded.
For hourly workers, insert as a formula of regular rate x 1.5
Enter as a formula of overtime hours worked x overtime rate per hour
Insert stated weekly salary
Note: For salaried workers, enter a formula converting the weekly amount in column I to an hourly amount and multiplying by 1.5. To be graded correctly, you must use the ROUND command to two digits in the formula.
=(ROUND(weekly salary/40,2))*1.5
For salaries stated as monthly or yearly, enter a formula converting to a weekly amount
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as a formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Enter as formula totaling column
Note: For salaried workers, enter a formula converting the weekly amount in column I to an hourly amount and multiplying by 1.5. To be graded correctly, you must use the ROUND command to two digits in the formula.
=(ROUND(weekly salary/40,2))*1.5

T A X T A B L E A • T 1 – T

4

T A X T A B L E B • T 5 – T 1 4

The following tables were in effect during 2011.

T-

1

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

TABLE OF ALLOWANCE VALUE

S

Payroll Period One Withholding Allowance

Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 71.15
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142.31
Semimonthly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154.1

7

Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 308.3

3

Quarterly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 925.0

0

Semiannually . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,850.00
Annually. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,700.00
Daily or miscellaneous (each day of the payroll period). . . . 14.23

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorizatio

n

Percentage Method Tables for Income Tax Withholding
(For Wages Paid in 2011

)

TABLE 1—WEEKLY Payroll Perio

d

(a) SINGLE person (including head of household) — (b) MARRIED person —
If the amount of wages (after If the amount of wages (after
subtracting withholding allowances) The amount of income tax subtracting withholding allowances) The amount of income tax
is: to withhold is: is: to withhold is:
Not over $40 . . . . . . . . . . . . . . . . $0 Not over $152 . . . . . . . . . . . . . . . $0
Over — But not over — of excess over — Over — But not over — of excess over —

$40 — $204 . . . $0.00 plus 10% — $40 $152 — $479 . . . $0.00 plus 10% — $15

2

$204 — $704 . . . $16.40 plus 15% — $204 $479 — $1,479 . . . $32.70 plus 15% — $47

9

$704 — $1,648 . . . $91.40 plus 25% — $704 $1,479 — $2,832 . . . $182.70 plus 25% — $1,479

$1,648 — $3,394 . . . $327.40 plus 28% — $1,648 $2,832 — $4,235 . . . $520.95 plus 28% — $2,832
$3,394 — $7,332 . . . $816.28 plus 33% — $3,394 $4,235 — $7,443 . . . $913.79 plus 33% — $4,235
$7,332 . . . . . . . . . . . . . . . . . $2,115.82 plus 35% — $7,332 $7,443 . . . . . . . . . . . . . . . . . $1,972.43 plus 35% — $7,443

TABLE 2—BIWEEKLY Payroll Period
(a) SINGLE person (including head of household) — (b) MARRIED person —
If the amount of wages (after If the amount of wages (after
subtracting withholding allowances) The amount of income tax subtracting withholding allowances) The amount of income tax
is: to withhold is: is: to withhold is:
Not over $81 . . . . . . . . . . . . . . . . $0 Not over $304 . . . . . . . . . . . . . . . $0
Over — But not over — of excess over — Over — But not over — of excess over —

$81 — $408 . . . $0.00 plus 10% — $81 $304 — $958 . . . $0.00 plus 10% — $304
$408 — $1,408 . . . $32.70 plus 15% — $408 $958 — $2,958 . . . $65.40 plus 15% — $95

8

$1,408 — $3,296 . . . $182.70 plus 25% — $1,408 $2,958 — $5,663 . . . $365.40 plus 25% — $2,958
$3,296 — $6,788 . . . $654.70 plus 28% — $3,296 $5,663 — $8,469 . . . $1,041.65 plus 28% — $5,663
$6,788 — $14,663 . . . $1,632.46 plus 33% — $6,788 $8,469 — $14,887 . . . $1,827.33 plus 33% — $8,469

$14,663 . . . . . . . . . . . . . . . . . $4,231.21 plus 35% — $14,663 $14,887 . . . . . . . . . . . . . . . . . $3,945.27 plus 35% — $14,887

TABLE 3—SEMIMONTHLY Payroll Period
(a) SINGLE person (including head of household) — (b) MARRIED person —
If the amount of wages (after If the amount of wages (after
subtracting withholding allowances) The amount of income tax subtracting withholding allowances) The amount of income tax
is: to withhold is: is: to withhold is:
Not over $88 . . . . . . . . . . . . . . . . $0 Not over $329 . . . . . . . . . . . . . . . $0
Over — But not over — of excess over — Over — But not over — of excess over —

$88 — $442 . . . $0.00 plus 10% — $88 $329 — $1,038 . . . $0.00 plus 10% — $329
$442 — $1,525 . . . $35.40 plus 15% — $442 $1,038 — $3,204 . . . $70.90 plus 15% — $1,038

$1,525 — $3,571 . . . $197.85 plus 25% — $1,525 $3,204 — $6,135 . . . $395.80 plus 25% — $3,204
$3,571 — $7,354 . . . $709.35 plus 28% — $3,571 $6,135 — $9,175 . . . $1,128.55 plus 28% — $6,135
$7,354 — $15,885 . . . $1,768.59 plus 33% — $7,354 $9,175 — $16,127 . . . $1,979.75 plus 33% — $9,175

$15,885 . . . . . . . . . . . . . . . . . $4,583.82 plus 35% — $15,885 $16,127 . . . . . . . . . . . . . . . . . $4,273.91 plus 35% — $16,127

TABLE 4—MONTHLY Payroll Period
(a) SINGLE person (including head of household) — (b) MARRIED person —
If the amount of wages (after If the amount of wages (after
subtracting withholding allowances) The amount of income tax subtracting withholding allowances) The amount of income tax
is: to withhold is: is: to withhold is:
Not over $175 . . . . . . . . . . . . . . . $0 Not over $658 . . . . . . . . . . . . . . . $0
Over — But not over — of excess over — Over — But not over — of excess over —

$175 — $883 . . . $0.00 plus 10% — $175 $658 — $2,075 . . . $0.00 plus 10% — $658
$883 — $3,050 . . . $70.80 plus 15% — $883 $2,075 — $6,408 . . . $141.70 plus 15% — $2,075

$3,050 — $7,142 . . . $395.85 plus 25% — $3,050 $6,408 — $12,271 . . . $791.65 plus 25% — $6,408
$7,142 — $14,708 . . . $1,418.85 plus 28% — $7,142 $12,271 — $18,350 . . . $2,257.40 plus 28% — $12,271

$14,708 — $31,771 . . . $3,537.33 plus 33% — $14,708 $18,350 — $32,254 . . . $3,959.52 plus 33% — $18,350
$31,771 . . . . . . . . . . . . . . . . . $9,168.12 plus 35% — $31,771 $32,254 . . . . . . . . . . . . . . . . . $8,547.84 plus 35% — $32,254

P a y r o l l A c c o u n t i n g 2 0 1 2 Tax Table T-3

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

Percentage Method Tables for Income Tax Withholding (continued)
(For Wages Paid in 2011)

TABLE 5—QUARTERLY Payroll Period
(a) SINGLE person (including head of household) — (b) MARRIED person —
If the amount of wages (after If the amount of wages (after
subtracting withholding allowances) The amount of income tax subtracting withholding allowances) The amount of income tax
is: to withhold is: is: to withhold is:
Not over $525 . . . . . . . . . . . . . . $0 Not over $1,975 . . . . . . . . . . . . . . $0
Over — But not over — of excess over — Over — But not over — of excess over —

$525 — $2,650 . . . $0.00 plus 10% — $525 $1,975 — $6,225 . . . $0.00 plus 10% — $1,975
$2,650 — $9,150 . . . $212.50 plus 15% — $2,650 $6,225 — $19,225 . . . $425.00 plus 15% — $6,225
$9,150 — $21,425 . . . $1,187.50 plus 25% — $9,150 $19,225 — $36,813 . . . $2,375.00 plus 25% — $19,225

$21,425 — $44,125 . . . $4,256.25 plus 28% — $21,425 $36,813 — $55,050 . . . $6,772.00 plus 28% — $36,813
$44,125 — $95,313 . . . $10,612.25 plus 33% — $44,125 $55,050 — $96,763 . . . $11,878.36 plus 33% — $55,050
$95,313 . . . . . . . . . . . . . . . . $27,504.29 plus 35% — $95,313 $96,763 . . . . . . . . . . . . . . . . . $25,643.65 plus 35% — $96,763

TABLE 6—SEMIANNUAL Payroll Period
(a) SINGLE person (including head of household) — (b) MARRIED person —
If the amount of wages (after If the amount of wages (after
subtracting withholding allowances) The amount of income tax subtracting withholding allowances) The amount of income tax
is: to withhold is: is: to withhold is:
Not over $1,050 . . . . . . . . . . . . . $0 Not over $3,950 . . . . . . . . . . . . . . $0
Over — But not over — of excess over — Over — But not over — of excess over —

$1,050 — $5,300 . . . $0.00 plus 10% — $1,050 $3,950 — $12,450 . . . $0.00 plus 10% — $3,950
$5,300 — $18,300 . . . $425.00 plus 15% — $5,300 $12,450 — $38,450 . . . $850.00 plus 15% — $12,450

$18,300 — $42,850 . . . $2,375.00 plus 25% — $18,300 $38,450 — $73,625 . . . $4,750.00 plus 25% — $38,450
$42,850 — $88,250 . . . $8,512.50 plus 28% — $42,850 $73,625 — $110,100 . . . $13,543.75 plus 28% — $73,625
$88,250 — $190,625 . . . $21,224.50 plus 33% — $88,250 $110,100 — $193,525 . . . $23,756.75 plus 33% — $110,100

$190,625 . . . . . . . . . . . . . . . . $55,008.25 plus 35% — $190,625 $193,525 . . . . . . . . . . . . . . . . . $51,287.00 plus 35% — $193,525

TABLE 7—ANNUAL Payroll Period
(a) SINGLE person (including head of household) — (b) MARRIED person —
If the amount of wages (after If the amount of wages (after
subtracting withholding allowances) The amount of income tax subtracting withholding allowances) The amount of income tax
is: to withhold is: is: to withhold is:
Not over $2,100 . . . . . . . . . . . . . $0 Not over $7,900 . . . . . . . . . . . . . . $0
Over — But not over — of excess over — Over — But not over — of excess over —

$2,100 — $10,600 . . . $0.00 plus 10% — $2,100 $7,900 — $24,900 . . . $0.00 plus 10% — $7,900
$10,600 — $36,600 . . . $850.00 plus 15% — $10,600 $24,900 — $76,900 . . . $1,700.00 plus 15% — $24,900
$36,600 — $85,700 . . . $4,750.00 plus 25% — $36,600 $76,900 — $147,250 . . . $9,500.00 plus 25% — $76,900
$85,700 — $176,500 . . . $17,025.00 plus 28% — $85,700 $147,250 — $220,200 . . . $27,087.50 plus 28% — $147,250

$176,500 — $381,250 . . . $42,449.00 plus 33% — $176,500 $220,200 — $387,050 . . . $47,513.50 plus 33% — $220,200
$381,250 . . . . . . . . . . . . . . . . $110,016.50 plus 35% — $381,250 $387,050 . . . . . . . . . . . . . . . . . $102,574.00 plus 35% — $387,050

TABLE 8—DAILY or MISCELLANEOUS Payroll Period
(a) SINGLE person (including head of household) — (b) MARRIED person —
If the amount of wages (after If the amount of wages (after
subtracting withholding allowances) subtracting withholding allowances)
divided by the number of days in the The amount of income tax divided by the number of days in the The amount of income tax
payroll period is: to withhold per day is: payroll period is: to withhold per day is:
Not over $8.10 . . . . . . . . . . . . . . $0 Not over $30.40 . . . . . . . . . . . . . . $0
Over — But not over — of excess over — Over — But not over — of excess over —

$8.10 — $40.80 . . . $0.00 plus 10% — $8.10 $30.40 — $95.80 . . . $0.00 plus 10% — $30.40
$40.80 — $140.80 . . . $3.27 plus 15% — $40.80 $95.80 — $295.80 . . . $6.54 plus 15% — $95.80

$140.80 — $329.60 . . . $18.27 plus 25% — $140.80 $295.80 — $566.30 . . . $36.54 plus 25% — $295.80
$329.60 — $678.80 . . . $65.47 plus 28% — $329.60 $566.30 — $846.90 . . . $104.17 plus 28% — $566.30
$678.80 — $1,466.30 . . . $163.25 plus 33% — $678.80 $846.90 — $1,488.70 . . . $182.74 plus 33% — $846.90

$1,466.30 . . . . . . . . . . . . . . . . $423.13 plus 35% — $1,466.30 $1,488.70 . . . . . . . . . . . . . . . . . $394.53 plus 35% — $1,488.70

T-4 Tax Table P a y r o l l A c c o u n t i n g 2 0 1 2

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

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8
2
7
1
6
0
5
0
3
9
2
8
1
,0
0
0
1
,0
1
0

1
6
7

1
4
9
1
3
1

1
1
3

9
5
8
3
7
2
6
2
5
1
4
0
3
0
1
,0
1
0
1
,0
2
0

1
6
9

1
5
1

1
3
4
1
1
6
9
8
8
5
7
4
6
3
5
3
4
2
3
1
1
,0
2
0
1
,0
3
0

1
7
2

1
5
4
1
3
6

1
1
8

1
0
0

8
6
7
5
6
5
5
4
4
3
3
3
1
,0
3
0
1
,0
4
0

1
7
4

1
5
6

1
3
9
1
2
1
1
0
3
8
8
7
7
6
6
5
6
4
5
3
4
1
,0
4
0
1
,0
5
0

1
7
7

1
5
9
1
4
1

1
2
3

1
0
5

8
9
7
8
6
8
5
7
4
6
3
6
1
,0
5
0
1
,0
6
0

1
7
9

1
6
1

1
4
4
1
2
6
1
0
8
9
1
8
0
6
9
5
9
4
8
3
7
1
,0
6
0
1
,0
7
0

1
8
2

1
6
4
1
4
6

1
2
8

1
1
0
9
3
8
1
7
1
6
0
4
9
3
9
1
,0
7
0
1
,0
8
0

1
8
4

1
6
6

1
4
9
1
3
1
1
1
3
9
5
8
3
7
2
6
2
5
1
4
0
1
,0
8
0
1
,0
9
0

1
8
7

1
6
9
1
5
1

1
3
3

1
1
5
9
8
8
4
7
4
6
3
5
2
4
2
1
,0
9
0

1
,1

0
0

1
8
9

1
7
1

1
5
4
1
3
6
1
1
8
1
0
0
8
6
7
5
6
5
5
4
4
3
1
,1
0
0
1
,1
1
0

1
9
2

1
7
4
1
5
6

1
3
8

1
2
0
1
0
3
8
7
7
7
6
6
5
5
4
5
1
,1
1
0
1
,1
2
0

1
9
4

1
7
6

1
5
9
1
4
1
1
2
3
1
0
5
8
9
7
8
6
8
5
7
4
6
1
,1
2
0
1
,1
3
0

1
9
7

1
7
9
1
6
1

1
4
3

1
2
5
1
0
8
9
0
8
0
6
9
5
8
4
8
1
,1
3
0
1
,1
4
0

1
9
9

1
8
1

1
6
4
1
4
6
1
2
8
1
1
0
9
2
8
1
7
1
6
0
4
9
1
,1
4
0
1
,1
5
0

2
0
2

1
8
4
1
6
6

1
4
8

1
3
0
1
1
3
9
5
8
3
7
2
6
1
5
1
1
,1
5
0
1
,1
6
0

2
0
4

1
8
6

1
6
9
1
5
1
1
3
3
1
1
5
9
7
8
4
7
4
6
3
5
2
1
,1
6
0
1
,1
7
0

2
0
7

1
8
9
1
7
1

1
5
3

1
3
5
1
1
8
1
0
0
8
6
7
5
6
4
5
4
1
,1
7
0
1
,1
8
0

2
0
9

1
9
1

1
7
4
1
5
6
1
3
8
1
2
0
1
0
2
8
7
7
7
6
6
5
5
1
,1
8
0
1
,1
9
0

2
1
2

1
9
4
1
7
6

1
5
8

1
4
0
1
2
3
1
0
5
8
9
7
8
6
7
5
7
1
,1
9
0

1
,2

0
0

2
1
4

1
9
6

1
7
9
1
6
1
1
4
3
1
2
5
1
0
7
9
0
8
0
6
9
5
8
1
,2
0
0
1
,2
1
0

2
1
7

1
9
9
1
8
1

1
6
3

1
4
5
1
2
8
1
1
0
9
2
8
1
7
0
6
0
1
,2
1
0
1
,2
2
0

2
1
9

2
0
1
1
8
4
1
6
6
1
4
8
1
3
0
1
1
2
9
5
8
3
7
2
6
1
1
,2
2
0
1
,2
3
0

2
2
2

2
0
4
1
8
6

1
6
8

1
5
0
1
3
3
1
1
5
9
7
8
4
7
3
6
3
1
,2
3
0
1
,2
4
0

2
2
4

2
0
6

1
8
9
1
7
1
1
5
3
1
3
5
1
1
7
1
0
0
8
6
7
5
6
4
1
,2
4
0
1
,2
5
0

2
2
7

2
0
9
1
9
1

1
7
3

1
5
5
1
3
8
1
2
0
1
0
2
8
7
7
6
6
6

a r

of )
a(

1
el

b
a

T
e

s
U

r
e

v
o

d
n

a
0

5
2

1
,

$
S

IN
G

L
E

p
e

rs

o
n

o

n
p

a

g
e

3

6

.
A

ls
o

s

e
e

t
h

e

i
n

s
tr

u
c
ti
o

n
s
o

n
p
a
g

e
3

5.

W
A

G
E

-B
R

A
C

K
E

T
I
N

C
O

M
E

T
A

X
W

I

T
H

H
O

L
D

IN
G
T
A

B
L
E

S
W
E
E
K
L
Y
S
IN
G
L
E
P

E
R

S
O

N
S

P a y r o l l A c c o u n t i n g 2 0 1 2 Tax Table T-5

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

M
A

R
R

IE
D

P
e

rs
o

n
s

W
E
E
K
L
Y

P
a

y
ro
ll
P
e
ri
o
d
(F
o
r
W
a
g
e
s
P
a

id
T

h
ro

u
g

h
D

e
c
e
m
b
e

r
2

0
1
1

)

si
d
e
mi
al
c
s
e
c
n
a
w
oll
a
g
ni
dl
o
h
hti
w f
o r
e
b
m
u
n
e
ht
d
n
A

er
a
s
e
g
a
w
e
ht
d
n
A A
t
le
a
s
t
B
u
t
le
s
s

th
a
n
0
1
2
3
4
5
6
7
8
9
1
0
T
h
e
a
m
o
u
n
t
o
f
in
c
o

m
e

t
a
x
t
o

b
e

w
it
h

h
e

ld
i
s

$
0

$
1
5

5
$

0

$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
1
5
5
1
6
0
1
0
0
0
0
0
0
0
0
0

0
1
6
0

1
6
5
1
0
0
0
0
0
0
0
0
0

0
1
6
5

1
7
0
2
0
0
0
0
0
0
0
0
0

0
1
7

0

1
7
5
2
0
0
0
0
0
0
0
0
0
0
1
7
5
1
8
0
3
0
0
0
0
0
0
0
0
0

0
1
8

0

1
8
5
3
0
0
0
0
0
0
0
0
0

0
1
8
5

1
9
0
4
0
0
0
0
0
0
0
0
0

0
1
9

0

1
9
5
4
0
0
0
0
0
0
0
0
0

0
1
9
5

2
0
0
5
0
0
0
0
0
0
0
0
0
0
2
0
0
2
1
0
5
0
0
0
0
0
0
0
0
0

0
2
1

0

2
2
0

6
0
0
0
0
0
0
0
0
0

0
2
2

0

2
3
0
7
0
0
0
0
0
0
0
0
0
0
2
3
0
2
4
0
8
1
0
0
0
0
0
0
0
0

0
2
4

0

2
5
0
9
2
0
0
0
0
0
0
0
0
0
2
5
0
2
6
0
1
0
3
0
0
0
0
0
0
0
0
0
2
6
0
2
7
0
1
1
4
0
0
0
0
0
0
0
0
0
2
7
0
2
8
0
1
2
5
0
0
0
0
0
0
0
0
0
2
8
0

2
9
0

1
3
6
0
0
0
0
0
0
0
0
0
2
9
0
3
0

0
1
4

7
0
0
0
0
0
0
0
0
0
3
0
0
3
1
0
1
5
8
1
0
0
0
0
0
0
0
0
3
1
0
3
2
0
1
6
9
2
0
0
0
0
0
0
0
0
3
2
0
3
3
0
1
7
1
0
3
0
0
0
0
0
0
0

0
3
3

0

3
4
0
1
8
1
1
4
0
0
0
0
0
0
0

0
3
4
0

3
5
0
1
9
1
2
5
0
0
0
0
0
0
0
0
3
5
0
3
6
0
2
0
1
3
6
0
0
0
0
0
0
0
0
3
6
0
3
7
0
2
1
1
4
7
0
0
0
0
0
0
0

0
3
7

0

3
8
0
2
2
1
5
8
1
0
0
0
0
0
0
0
3
8
0
3
9
0
2
3
1
6
9
2
0
0
0
0
0
0
0
3
9
0
4
0
0
2
4
1
7
1
0
3
0
0
0
0
0
0
0
4
0
0
4
1
0
2
5
1
8
1
1
4
0
0
0
0
0
0
0
4
1
0
4
2
0
2
6
1
9
1
2
5
0
0
0
0
0
0
0
4
2
0
4
3
0
2
7
2
0
1
3
6
0
0
0
0
0
0
0
4
3
0
4
4
0
2
8
2
1
1
4
7
0
0
0
0
0
0
0
4
4
0
4
5
0
2
9
2
2
1
5
8
1
0
0
0
0
0
0
4
5
0
4
6
0
3
0
2
3
1
6
9
2
0
0
0
0
0
0
4
6
0
4
7
0
3
1
2
4
1
7
1
0
3
0
0
0
0
0

0
4
7
0

4
8
0
3
2
2
5
1
8
1
1
4
0
0
0
0
0

0
4
8

0

4
9
0
3
4
2
6
1
9
1
2
5
0
0
0
0
0

0
4
9
0

5
0

0
3
5

2
7
2
0
1
3
6
0
0
0
0
0
0
5
0
0
5
1
0
3
7
2
8
2
1
1
4
7
0
0
0
0
0
0
5
1
0
5
2
0
3
8
2
9
2
2
1
5
8
1
0
0
0
0

0
5
2
0

5
3
0
4
0
3
0
2
3
1
6
9
2
0
0
0
0
0
5
3
0
5
4
0
4
1
3
1
2
4
1
7
1
0
3
0
0
0
0
0
5
4
0
5
5
0
4
3
3
2
2
5
1
8
1
1
4
0
0
0
0
0
5
5
0
5
6
0
4
4
3
3
2
6
1
9
1
2
5
0
0
0
0
0
5
6
0
5
7
0
4
6
3
5
2
7
2
0
1
3
6
0
0
0
0
0
5
7
0
5
8
0
4
7
3
6
2
8
2
1
1
4
7
0
0
0
0
0
5
8
0
5
9
0
4
9
3
8
2
9
2
2
1
5
8
1
0
0
0
0
5
9
0
6
0

0
5
0

3
9
3
0
2
3
1
6
9
2
0
0
0
0
6
0
0
6
1
0
5
2
4
1
3
1
2
4
1
7
1
0
3
0
0
0

0
6
1

0

6
2
0
5
3
4
2
3
2
2
5
1
8
1
1
4
0
0
0

0
6
2
0

6
3
0
5
5
4
4
3
3
2
6
1
9
1
2
5
0
0
0

0
6
3

0

6
4
0
5
6
4
5
3
5
2
7
2
0
1
3
6
0
0
0
0
6
4
0
6
5
0
5
8
4
7
3
6
2
8
2
1
1
4
7
0
0
0
0
6
5
0
6
6
0
5
9
4
8
3
8
2
9
2
2
1
5
8
1
0
0
0
6
6
0
6
7
0
6
1
5
0
3
9
3
0
2
3
1
6
9
2
0
0
0
6
7
0
6
8
0
6
2
5
1
4
1
3
1
2
4
1
7
1
0
3
0
0
0
6
8
0
6
9
0
6
4
5
3
4
2
3
2
2
5
1
8
1
1
4
0
0
0
6
9
0
7
0
0
6
5
5
4
4
4
3
3
2
6
1
9
1
2
5
0
0
0
7
0

0
7
1
0

6
7
5
6
4
5
3
5
2
7
2
0
1
3
6
0
0
0
7
1
0
7
2
0
6
8
5
7
4
7
3
6
2
8
2
1
1
4
7
0
0
0
7
2
0
7
3
0
7
0
5
9
4
8
3
8
2
9
2
2
1
5
8
0
0
0
7
3
0
7
4
0
7
1
6
0
5
0
3
9
3
0
2
3
1
6
9
1
0
0
7
4
0
7
5
0
7
3
6
2
5
1
4
1
3
1
2
4
1
7
1
0
2
0
0
7
5
0
7
6
0
7
4
6
3
5
3
4
2
3
2
2
5
1
8
1
1
3
0

0
7
6

0

7
7
0
7
6
6
5
5
4
4
4
3
3
2
6
1
9
1
2
4
0

0
7
7
0

7
8
0
7
7
6
6
5
6
4
5
3
4
2
7
2
0
1
3
5
0

0
7
8

0

7
9
0
7
9
6
8
5
7
4
7
3
6
2
8
2
1
1
4
6
0

0
7
9

0

8
0

0
8
0

6
9
5
9
4
8
3
7
2
9
2
2
1
5
7
0
0
M
A
R
R
IE
D

P
e
rs

o
n
s

W
E
E
K
L
Y

P
a
y
ro

ll
P
e
ri
o
d
(F
o
r
W
a
g
e
s
P
a
id
T
h
ro
u
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T-6 Tax Table P a y r o l l A c c o u n t i n g 2 0 1 2

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

S
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P a y r o l l A c c o u n t i n g 2 0 1 2 Tax Table T-7

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

M
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3
9
1
1
8
9
6
7
5
5
7
4
3
2
9
1
5
1
0
1
,6
0
0
1
,6
2
0
1
6
3
1
4
2
1
2
1
9
9
7
8
5
9
4
5
3
1
1
7
3
0
1
,6
2
0
1
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4
0
1
6
6
1
4
5
1
2
4
1
0
2
8
1
6
1
4
7
3
3
1
9
5
0
1
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4
0
1
,6
6
0
1
6

9
1
4
8

1
2
7
1
0
5
8
4
6
3
4
9
3
5
2
1
7
0
1
,6
6
0
1
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8
0
1
7
2
1
5
1
1
3
0
1
0
8
8
7
6
6
5
1
3
7
2
3
9
0
1

,6
8

0
1

,7
0

0
1
7
5
1
5
4
1
3

3
1
1
1

9
0
6
9
5
3
3
9
2
5
1
1
0
1
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0
0
1
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2
0
1
7

8
1
5

7

1
3
6
1
1
4
9
3
7
2
5
5
4
1
2
7
1
3
0
1

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2

0
1

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4

0
1
8

1
1
6
0

1
3
9
1
1
7
9
6
7
5
5
7
4
3
2
9
1
5
0
1
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4
0
1

,7
6

0
1
8

4
1
6

3
1
4
2
1
2
0
9
9
7
8
5
9
4
5
3
1
1
7
2
1
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6
0
1

,7
8

0
1
8
7
1
6
6
1
4

5
1
2
3

1
0
2
8
1
6
1
4
7
3
3
1
9
4
1
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8
0
1

,8
0

0
1
9
0
1
6
9
1
4

8
1
2
6

1
0
5
8
4
6
3
4
9
3
5
2
1
6
1
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0
0
1
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2
0
1
9
3
1
7
2
1
5
1
1
2
9
1
0
8
8
7
6
5
5
1
3
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2
3
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1

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2

0
1

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4

0
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9

6
1
7

5
1
5
4
1
3
2
1
1
1
9
0
6
8
5
3
3
9
2
5
1
0
1
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4
0
1
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6
0
1
9

9
1
7

8
1
5

7
1
3
5

1
1
4
9
3
7
1
5
5
4
1
2
7
1
2
1
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6
0
1
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8
0
2
0
2
1
8
1
1
6
0
1
3
8
1
1
7
9
6
7
4
5
7
4
3
2
9
1
4
1
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8
0
1
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0
0
2
0
5
1
8
4
1
6
3
1
4
1
1
2
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9
9
7
7
5
9
4
5
3
1
1
6
1
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0
0
1
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2
0
2
0

8
1
8

7
1
6
6
1
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4
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3
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6
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7
3
3
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8
1
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2
0
1
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4
0
2
1
1
1
9
0
1
6
9
1
4
7
1
2
6
1
0
5
8
3
6
3
4
9
3
5
2
0
1

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4

0
1

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6

0
2
1
4
1
9
3
1
7
2
1
5
0
1
2
9
1
0
8
8
6
6
5
5
1
3
7
2
2
1
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6
0
1

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8

0
2
1
7
1
9
6
1
7
5
1
5
3
1
3
2
1
1
1
8
9
6
8
5
3
3
9
2
4
1
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8
0
2
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0
0
2
2
0
1
9
9
1
7
8
1
5
6
1
3
5
1
1
4
9
2
7
1
5
5
4
1
2
6
2
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0
0
2
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2
0
2
2

3
2
0
2

1
8
1
1
5
9
1
3
8
1
1
7
9
5
7
4
5
7
4
3
2
8
2
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2
0
2
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4
0
2
2

6
2
0
5

1
8
4
1
6
2
1
4
1
1
2
0
9
8
7
7
5
9
4
5
3
0
2
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4
0
2
,0
6
0
2
2
9
2
0
8
1
8
7
1
6
5
1
4

4
1
2
3

1
0
1
8
0
6
1
4
7
3
2
2
,0
6
0
2
,0
8
0
2
3
2
2
1
1
1
9
0
1
6
8
1
4
7
1
2

6
1
0
4

8
3
6
3
4
9
3
4
2
,0
8
0
2
,1
0
0
2
3

5
2
1

4

1
9
3
1
7
1
1
5
0
1
2
9
1
0
7
8
6
6
5
5
1
3
6
2
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0
0
2
,1
2
0
2
3
8
2
1
7
1
9

6
1
7
4

1
5
3
1
3

2
1
1
0

8
9
6
7
5
3
3
8
2
,1
2
0
2
,1
4
0
2
4
1
2
2
0
1
9
9
1
7
7
1
5
6
1
3

5
1
1
3

9
2
7
0
5
5
4
0
2
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4
0
2
,1
6
0

2
4
4

2
2
3
2
0
2
1
8
0
1
5
9
1
3
8
1
1
6
9
5
7
3
5
7
4
2
2
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6
0
2
,1
8
0
2
4

7

2
2
6

2
0
5
1
8
3
1
6
2
1
4
1
1
1
9
9
8
7
6
5
9
4
4
2
,1
8
0

2
,2

0
0
2
5

0

2
2
9

2
0
8
1
8
6
1
6
5
1
4
4
1
2
2
1
0
1
7
9
6
1
4
6
2
,2
0
0
2
,2
2
0
2
5
3
2
3
2
2
1
1
1
8

9
1
6

8
1
4
7
1
2
5
1
0
4
8
2
6
3
4
8
2
,2
2
0
2
,2
4
0
2
5
6
2
3
5
2
1
4
1
9
2
1
7
1
1
5
0
1
2
8
1
0
7
8
5
6
5
5
0
2
,2
4
0
2
,2
6
0
2
5
9
2
3
8
2
1
7
1
9

5
1
7
4

1
5
3
1
3
1
1
1
0
8
8
6
7
5
2
2
,2
6
0
2
,2
8
0
2
6
2
2
4
1
2
2
0
1
9
8
1
7
7
1
5
6
1
3
4
1
1
3
9
1
7
0
5
4
2
,2
8
0

2
,3

0
0
2
6
5
2
4
4
2
2
3
2
0
1
1
8
0
1
5
9
1
3
7
1
1
6
9
4
7
3
5
6
2
,3
0
0
2
,3
2
0
2
6

8
2
4
7

2
2
6
2
0
4
1
8
3
1
6
2
1
4
0
1
1
9
9
7
7
6
5
8
2
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2
0
2
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4
0
2
7

1
2
5
0

2
2
9
2
0
7
1
8
6
1
6
5
1
4
3
1
2
2
1
0
0
7
9
6
0
2
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4
0
2
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6
0

2
7
4

2
5
3
2
3
2
2
1
0
1
8
9
1
6
8
1
4
6
1
2
5
1
0
3
8
2
6
2
2
,3
6
0
2
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8
0
2
7
7
2
5
6
2
3
5
2
1
3
1
9
2
1
7
1
1
4
9
1
2
8
1
0
6
8
5
6
4
2
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8
0
2
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0
0
2
8
0
2
5
9
2
3
8
2
1
6
1
9
5
1
7
4
1
5
2
1
3
1
1
0
9
8
8
6
7

2
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0
0
2
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2
0
2
8
3
2
6
2
2
4
1
2
1
9
1
9
8
1
7
7
1
5
5
1
3

4
1
1
2

9
1
7
0
2
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2
0
2
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4
0
2
8

6

2
6
5

2
4
4
2
2
2
2
0
1
1
8
0
1
5
8
1
3
7
1
1
5
9
4
7
3
2
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4
0
2
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6
0
2
8

9
2
6
8

2
4
7
2
2
5
2
0
4
1
8
3
1
6
1
1
4
0
1
1
8
9
7
7
6
2
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6
0
2
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0
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9

2

2
7
1

2
5
0
2
2
8
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3
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3
1
2
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3
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9
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2
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8
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1
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1
4
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1
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2
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3
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1
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7
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8
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3
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2
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3

2
6
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2
4
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1
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7
1
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6
1
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4
1
3
3
1
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a r
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T-8 Tax Table P a y r o l l A c c o u n t i n g 2 0 1 2

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

S
IN
G
L
E
P
e
rs
o
n
s

S
E

M
IM

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si
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er
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A A
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a
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t
B
u
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th
a
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0
1
2
3
4
5
6
7
8
9
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$
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$
1
1

5

$
0
$
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$
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$
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$
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$
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$
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$
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$
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$
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$
0
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1
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0
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0
0
0
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1
2
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5
4
0
0
0
0
0
0
0
0
0
0
1
2
5
1
3
0
4
0
0
0
0
0
0
0
0
0

0
1
3
0

1
3
5
5
0
0
0
0
0
0
0
0
0

0
1
3
5

1
4
0
5
0
0
0
0
0
0
0
0
0

0
1
4
0

1
4
5
6
0
0
0
0
0
0
0
0
0

0
1
4
5

1
5
0
6
0
0
0
0
0
0
0
0
0
0
1
5
0
1
5
5
7
0
0
0
0
0
0
0
0
0

0
1
5
5

1
6
0
7
0
0
0
0
0
0
0
0
0
0
1
6
0
1
6
5
8
0
0
0
0
0
0
0
0
0
0
1
6
5
1
7
0
8
0
0
0
0
0
0
0
0
0

0
1
7
0

1
7
5
9
0
0
0
0
0
0
0
0
0
0
1
7
5
1
8
0
9
0
0
0
0
0
0
0
0
0

0
1
8
0

1
8
5
1
0
0
0
0
0
0
0
0
0
0
0
1
8
5
1
9
0
1
0
0
0
0
0
0
0
0
0
0
0
1
9
0
1
9
5
1
1
0
0
0
0
0
0
0
0
0
0
1
9
5
2
0
0
1
1
0
0
0
0
0
0
0
0
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7
9
2
4
1
2
0
2
1
7
7
1
5
4
1
3
1
1
0
8
8
5
6
2
3
9
2
2
1
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6
0
1

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8

0
2
8
4

2
4
6

2
0
7
1
8
0
1
5
7
1
3
4
1
1
1
8
8
6
5
4
2
2
4
1
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8
0
1
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0
0
2
8

9

2
5
1

2
1
2
1
8
3
1
6
0
1
3
7
1
1
4
9
1
6
8
4
5
2
6
1
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0
0
1
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2
0
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9

4
2
5

6

2
1
7
1
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6
1
6
3
1
4
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1
1
7
9
4
7
1
4
8
2
8
1
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2
0
1
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4
0
2
9

9
2
6
1

2
2
2
1
8
9
1
6
6
1
4
3
1
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0
9
7
7
4
5
1
3
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1
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4
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1
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6
0
3
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4
2
6
6
2
2
7
1
9
2
1
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1
4
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1
2
3
1
0
0
7
7
5
4
3
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1
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6
0
1
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8
0
3
0
9
2
7
1
2
3
2
1
9
5
1
7
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1
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1
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1
0
3
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0
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3
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1
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8
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2
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6

2
3
7
1
9
9
1
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2
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1
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1
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6
3
3
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2
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2
0
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4
0
3
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4
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2
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7
2
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9
1
8
1
1
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1
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2
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0
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2
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1
2
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2
2
1
4
1
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4
1
6
1
1
3

8
1
1
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9
2
6
9
4
5
2
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6
0
2
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8
0
3
3
4
2
9
6
2
5
7
2
1
9
1
8
7
1
6
4
1
4

1
1
1
8

9
5
7
2
4
8
2
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8
0
2
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0
0
3
3

9
3
0
1

2
6
2
2
2
4
1
9
0
1
6
7
1
4
4
1
2
1
9
8
7
5
5
1
2
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0
0
2
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2
0
3
4
4
3
0
6
2
6
7
2
2
9
1
9
3
1
7
0
1
4
7
1
2
4
1
0
1
7
8
5
4
2
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2
0
2
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4
0
3
4
9
3
1
1
2
7
2
2
3
4
1
9
6
1
7
3
1
5
0
1
2
7
1
0
4
8
1
5
7

a r
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P
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S

P a y r o l l A c c o u n t i n g 2 0 1 2 Tax Table T-9

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

M
A
R
R
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D
P
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a
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B
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s
s

th
a
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0
1
2
3
4
5
6
7
8
9
1
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$
0

$
3
3
0

$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
3
3
0
3
4
0
1
0
0
0
0
0
0
0
0
0
0
3
4
0
3
5
0
2
0
0
0
0
0
0
0
0
0
0
3
5
0
3
6
0
3
0
0
0
0
0
0
0
0
0
0
3
6
0
3
7
0
4
0
0
0
0
0
0
0
0
0
0
3
7
0
3
8
0
5
0
0
0
0
0
0
0
0
0
0
3
8
0
3
9
0
6
0
0
0
0
0
0
0
0
0
0
3
9
0
4
0
0
7
0
0
0
0
0
0
0
0
0
0
4
0
0
4
1
0
8
0
0
0
0
0
0
0
0
0
0
4
1
0
4
2
0
9
0
0
0
0
0
0
0
0
0
0
4
2
0
4
3
0
1
0
0
0
0
0
0
0
0
0
0
0
4
3
0
4
4
0
1
1
0
0
0
0
0
0
0
0
0
0
4
4
0
4
5
0
1
2
0
0
0
0
0
0
0
0
0
0
4
5
0
4
6
0
1
3
0
0
0
0
0
0
0
0
0
0
4
6
0
4
7
0
1
4
0
0
0
0
0
0
0
0
0
0
4
7
0
4
8
0
1
5
0
0
0
0
0
0
0
0
0
0
4
8
0
4
9
0
1
6
0
0
0
0
0
0
0
0
0
0
4
9
0
5
0
0
1
7
1
0
0
0
0
0
0
0
0
0
5
0
0
5
2
0
1
8
3
0
0
0
0
0
0
0
0
0
5
2
0
5
4
0
2
0
5
0
0
0
0
0
0
0
0
0
5
4
0
5
6
0
2
2
7
0
0
0
0
0
0
0
0
0
5
6
0
5
8
0
2
4
9
0
0
0
0
0
0
0
0
0
5
8
0
6
0

0
2
6

1
1
0
0
0
0
0
0
0
0
0
6
0
0
6
2
0
2
8
1
3
0
0
0
0
0
0
0
0
0
6
2
0
6
4
0
3
0
1
5
0
0
0
0
0
0
0
0
0
6
4
0
6
6
0
3
2
1
7
1
0
0
0
0
0
0
0
0
6
6
0
6
8
0
3
4
1
9
3
0
0
0
0
0
0
0
0
6
8
0
7
0
0
3
6
2
1
5
0
0
0
0
0
0
0
0
7
0
0
7
2
0
3
8
2
3
7
0
0
0
0
0
0
0
0
7
2
0
7
4
0
4
0
2
5
9
0
0
0
0
0
0
0
0
7
4
0
7
6
0
4
2
2
7
1
1
0
0
0
0
0
0
0
0
7
6
0
7
8
0
4
4
2
9
1
3
0
0
0
0
0
0
0
0
7
8
0
8
0
0
4
6
3
1
1
5
0
0
0
0
0
0
0
0
8
0

0
8
2
0

4
8
3
3
1
7
2
0
0
0
0
0
0
0
8
2
0
8
4
0
5
0
3
5
1
9
4
0
0
0
0
0
0
0
8
4
0
8
6
0
5
2
3
7
2
1
6
0
0
0
0
0
0
0
8
6
0
8
8
0
5
4
3
9
2
3
8
0
0
0
0
0
0
0
8
8
0
9
0
0
5
6
4
1
2
5
1
0
0
0
0
0
0
0
0
9
0
0
9
2
0
5
8
4
3
2
7
1
2
0
0
0
0
0
0
0
9
2
0
9
4
0
6
0
4
5
2
9
1
4
0
0
0
0
0
0
0
9
4
0
9
6
0
6
2
4
7
3
1
1
6
0
0
0
0
0
0
0
9
6
0
9
8
0
6
4
4
9
3
3
1
8
2
0
0
0
0
0
0
9
8
0
1
,0
0
0
6
6
5
1
3
5
2
0
4
0
0
0
0
0
0
1
,0
0
0
1
,0
2
0
6
8
5
3
3
7
2
2
6
0
0
0
0
0
0
1
,0
2
0
1
,0
4
0
7
0
5
5
3
9
2
4
8
0
0
0
0
0
0
1
,0
4
0
1
,0
6

0
7
3

5
7
4
1
2
6
1
0
0
0
0
0
0
0
1
,0
6
0
1
,0
8
0
7
6
5
9
4
3
2
8
1
2
0
0
0
0
0
0
1
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8
0
1
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0
0
7
9
6
1
4
5
3
0
1
4
0
0
0
0
0
0
1
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0
0
1
,1
2
0
8
2
6
3
4
7
3
2
1
6
1
0
0
0
0
0
1
,1
2
0
1
,1
4
0
8
5
6
5
4
9
3
4
1
8
3
0
0
0
0
0
1
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4
0
1
,1
6
0
8
8
6
7
5
1
3
6
2
0
5
0
0
0
0
0
1
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6
0
1
,1
8
0
9
1
6
9
5
3
3
8
2
2
7
0
0
0
0
0
1
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8
0
1
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0
0
9
4
7
1
5
5
4
0
2
4
9
0
0
0
0
0
1
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0
0
1
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2
0
9
7
7
4
5
7
4
2
2
6
1
1
0
0
0
0
0
1
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2
0
1
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4

0
1
0
0

7
7
5
9
4
4
2
8
1
3
0
0
0
0
0
1
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4
0
1
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6

0
1
0
3

8
0
6
1
4
6
3
0
1
5
0
0
0
0
0
1
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6
0
1
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8

0
1
0
6

8
3
6
3
4
8
3
2
1
7
2
0
0
0
0
1
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8
0
1
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0

0
1
0
9

8
6
6
5
5
0
3
4
1
9
4
0
0
0
0
1
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0
0
1
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2
0
1
1
2
8
9
6
7
5
2
3
6
2
1
6
0
0
0
0
1
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2
0
1
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4
0
1
1
5
9
2
6
9
5
4
3
8
2
3
8
0
0
0
0
1
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4
0
1
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6

0
1
1
8

9
5
7
1
5
6
4
0
2
5
1
0
0
0
0
0
1
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6
0
1
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8
0
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1
9
8
7
4
5
8
4
2
2
7
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2
0
0
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1
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8
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0
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7
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8
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3
6
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3
8
9
6
8
5
2
3
7
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2
6
0
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8
0
1
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0
0
1
3
9
1
1
6
9
2
7
0
5
4
3
9
2
4
8
0
0
0
M
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$
1
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0
0
$
1
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2
0
$
1
4
2
$
1
1
9
$
9
5
$
7
2
$
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$
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$
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0
1
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7
3
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6
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7
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3
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0
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1
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2
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7
1
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8
7
6
6
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3
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4
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1
6
0
1
3
7
1
1
3
9
0
6
8
5
3
3
8
2
2
7
0
0
1
,6
4
0
1
,6
6
0
1
6
3
1
4
0
1
1
6
9
3
7
0
5
5
4
0
2
4
9
0
0
1
,6
6
0
1
,6
8
0
1
6
6
1
4
3
1
1
9
9
6
7
3
5
7
4
2
2
6
1
1
0
0
1
,6
8
0
1
,7
0
0
1
6
9
1
4
6
1
2
2
9
9
7
6
5
9
4
4
2
8
1
3
0
0
1
,7
0
0
1
,7
2
0
1
7
2
1
4
9
1
2
5
1
0
2
7
9
6
1
4
6
3
0
1
5
0
0
1
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2
0
1
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4
0
1
7
5
1
5
2
1
2
8
1
0
5
8
2
6
3
4
8
3
2
1
7
1
0
1
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4
0
1
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6
0
1
7
8
1
5
5
1
3
1
1
0
8
8
5
6
5
5
0
3
4
1
9
3
0
1
,7
6
0
1
,7
8
0
1
8
1
1
5
8
1
3

4
1
1
1

8
8
6
7
5
2
3
6
2
1
5
0
1
,7
8
0
1
,8
0
0
1
8
4
1
6
1
1
3

7
1
1
4

9
1
6
9
5
4
3
8
2
3
7
0
1
,8
0
0
1
,8
2
0
1
8
7
1
6
4
1
4

0
1
1
7

9
4
7
1
5
6
4
0
2
5
9
0
1
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2
0
1
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4
0
1
9
0
1
6
7
1
4
3
1
2
0
9
7
7
4
5
8
4
2
2
7
1
1
0
1
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4
0
1
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6

0
1
9
3

1
7
0
1
4
6
1
2
3
1
0
0
7
7
6
0
4
4
2
9
1
3
0
1
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6
0
1
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8
0
1
9
6
1
7
3
1
4
9
1
2
6
1
0
3
8
0
6
2
4
6
3
1
1
5
0
1
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8
0
1

,9
0

0
1
9
9
1
7
6
1
5
2
1
2
9
1
0
6
8

3
6
4

4
8
3
3
1
7
2
1
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0
0
1
,9
2
0
2
0
2
1
7
9
1
5
5
1
3
2
1
0
9
8
6
6
6
5
0
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5
1
9
4
1

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2

0
1
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4
0
2
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5
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8
2
1
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1
8
5
1
6
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1
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9
2
7
0
5
4
3
9
2
3
8
1
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6
0
1
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8
0
2
1
1
1
8
8
1
6
4
1
4
1
1
1
8
9
5
7
2
5
6
4
1
2
5
1
0
1
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8
0
2
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0
0
2
1
4
1
9
1
1
6
7
1
4
4
1
2
1
9
8
7
5
5
8
4
3
2
7
1
2
2
,0
0
0
2
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2
0
2
1
7
1
9
4
1
7
0
1
4
7
1
2
4
1
0
1
7
8
6
0
4
5
2
9
1
4
2
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2
0
2
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4
0
2
2
0
1
9
7
1
7
3
1
5
0
1
2
7
1
0
4
8
1
6
2
4
7
3
1
1
6
2
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4
0
2
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6
0
2
2
3
2
0
0
1
7
6
1
5
3
1
3
0
1
0
7
8
4
6
4
4
9
3
3
1
8
2
,0
6
0
2
,0
8
0
2
2
6
2
0
3
1
7
9
1
5
6
1
3
3
1
1
0
8
7
6
6
5
1
3
5
2
0
2
,0
8
0
2
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0
0
2
2
9
2
0
6
1
8
2
1
5
9
1
3
6
1
1
3
9
0
6
8
5
3
3
7
2
2
2
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0
0
2
,1
2
0
2
3
2
2
0
9
1
8
5
1
6
2
1
3
9
1
1
6
9
3
7
0
5
5
3
9
2
4
2
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2
0
2
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4
0
2
3
5
2
1
2
1
8
8
1
6
5
1
4
2
1
1
9
9
6
7
3
5
7
4
1
2
6
2
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4
0
2
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6
0
2
3
8
2
1
5
1
9
1
1
6
8
1
4
5
1
2
2
9
9
7
6
5
9
4
3
2
8
2
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6
0
2
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8
0
2
4
1
2
1
8
1
9
4
1
7
1
1
4
8
1
2
5
1
0
2
7
9
6
1
4
5
3
0
2
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8
0
2
,2
0
0
2
4
4
2
2
1
1
9

7
1
7
4

1
5
1
1
2
8
1
0
5
8
2
6
3
4
7
3
2
2
,2
0
0
2
,2
2
0
2
4
7
2
2
4
2
0
0
1
7
7
1
5
4
1
3
1
1
0
8
8
5
6
5
4
9
3
4
2
,2
2
0
2
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4
0
2
5
0
2
2
7
2
0
3
1
8
0
1
5
7
1
3
4
1
1
1
8
8
6
7
5
1
3
6
2
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4
0
2
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6
0
2
5
3
2
3
0
2
0

6
1
8

3
1
6
0
1
3
7
1
1
4
9
1
6
9
5
3
3
8
2
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6
0
2
,2
8
0
2
5
6
2
3
3
2
0
9
1
8

6
1
6

3
1
4
0
1
1
7
9
4
7
1
5
5
4
0
2
,2
8
0
2
,3
0
0
2
5
9
2
3
6
2
1
2
1
8
9
1
6
6
1
4
3
1
2
0
9
7
7
4
5
7
4
2
2
,3
0
0
2
,3
2
0
2
6
2
2
3
9
2
1
5
1
9
2
1
6
9
1
4
6
1
2
3
1
0
0
7
7
5
9
4
4
2
,3
2
0
2
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4
0
2
6
5
2
4
2
2
1
8
1
9
5
1
7
2
1
4
9
1
2
6
1
0
3
8
0
6
1
4
6
2
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4
0
2
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6
0
2
6
8
2
4
5
2
2
1
1
9
8
1
7
5
1
5
2
1
2
9
1
0
6
8
3
6
3
4
8
2
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6
0
2
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8
0
2
7
1
2
4
8
2
2
4
2
0
1
1
7
8
1
5
5
1
3
2
1
0
9
8
6
6
5
5
0
2
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8
0
2
,4
0
0
2
7
4
2
5
1
2
2
7
2
0
4
1
8
1
1
5
8
1
3
5
1
1
2
8
9
6
7
5
2
2
,4
0
0
2
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2
0
2
7
7
2
5
4
2
3
0
2
0
7
1
8
4
1
6
1
1
3
8
1
1
5
9
2
6
9
5
4
2
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2
0
2
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4
0
2
8
0
2
5
7
2
3
3
2
1
0
1
8
7
1
6
4
1
4
1
1
1
8
9
5
7
2
5
6
2
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4
0
2
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6
0
2
8
3
2
6
0
2
3
6
2
1
3
1
9
0
1
6
7
1
4
4
1
2
1
9
8
7
5
5
8
2
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6
0
2
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8
0
2
8
6
2
6
3
2
3
9
2
1
6
1
9
3
1
7
0
1
4
7
1
2
4
1
0
1
7
8
6
0
2
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8
0
2
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0
0
2
8
9
2
6
6
2
4
2
2
1
9
1
9
6
1
7
3
1
5
0
1
2
7
1
0
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8
1
6
2
2
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0
0
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0
2
9
2
2
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9
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9
1
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3
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0
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5
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1
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1
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1
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1
5
1
1
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0
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2
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6
0
2
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0
3
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6
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2
3
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7
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1
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7
2
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2
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9
2
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6
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0
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3
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2
7
8
2
5
5
2
3
2
2
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9
1
8
6
1
6
3
1
4
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1
1
7
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3

a r
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T-10 Tax Table P a y r o l l A c c o u n t i n g 2 0 1 2

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

S
IN
G
L
E
P
e
rs
o
n
s

M
O

N
T

H
L

Y
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si
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er
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A A
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a
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t
B
u
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th
a
n
0
1
2
3
4
5
6
7
8
9
1
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it
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$
0

$
2
2
0

$
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$
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$
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$
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$
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$
0
$
0
$
0
$
0
$
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$
0
2
2
0
2
3
0
5
0
0
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0
0
0
0
0
2
3
0
2
4
0
6
0
0
0
0
0
0
0
0
0

0
2
4
0

2
5
0
7
0
0
0
0
0
0
0
0
0
0
2
5
0
2
6
0
8
0
0
0
0
0
0
0
0
0

0
2
6
0

2
7
0
9
0
0
0
0
0
0
0
0
0

0
2
7
0

2
8
0
1
0
0
0
0
0
0
0
0
0
0
0
2
8
0
2
9
0
1
1
0
0
0
0
0
0
0
0
0
0
2
9
0
3
0
0
1
2
0
0
0
0
0
0
0
0
0
0
3
0

0
3
2

0

1
4
0
0
0
0
0
0
0
0
0
0
3
2
0
3
4
0
1
6
0
0
0
0
0
0
0
0
0
0
3
4
0
3
6
0
1
8
0
0
0
0
0
0
0
0
0
0
3
6
0
3
8
0
2
0
0
0
0
0
0
0
0
0
0
0
3
8
0
4
0
0
2
2
0
0
0
0
0
0
0
0
0
0
4
0
0
4
2
0
2
4
0
0
0
0
0
0
0
0
0
0
4
2
0
4
4
0
2
6
0
0
0
0
0
0
0
0
0
0
4
4
0
4
6
0
2
8
0
0
0
0
0
0
0
0
0
0
4
6
0
4
8
0
3
0
0
0
0
0
0
0
0
0
0
0
4
8
0
5
0
0
3
2
1
0
0
0
0
0
0
0
0
0
5
0
0
5
2
0
3
4
3
0
0
0
0
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3
7
9

3
3
2

2
8
6
2
4
0
1
9
4
1
4
7
1
0
1
6
0
3
,8
8
0

3
,9

2
0

6
0
8

5
3
1

4
5
4

3
8
5
3
3
8
2
9
2
2
4
6
2
0
0
1
5
3
1
0
7
6
4
3
,9
2
0
3
,9
6
0
6
1
8

5
4
1

4
6
4

3
9
1

3
4
4

2
9
8
2
5
2
2
0
6
1
5
9
1
1
3
6
8
3
,9
6
0

4
,0

0
0

6
2
8

5
5
1

4
7
4

3
9
7

3
5
0
3
0
4
2
5
8
2
1
2
1
6
5
1
1
9
7
3
4
,0
0
0
4
,0
4
0

6
3
8

5
6
1

4
8
4

4
0
7

3
5
6

3
1
0

2
6
4

2
1
8
1
7
1
1
2
5
7
9
4
,0
4
0
4
,0
8
0

6
4
8

5
7
1

4
9
4

4
1
7

3
6
2

3
1
6
2
7
0
2
2
4
1
7
7
1
3
1
8
5
4
,0
8
0

4
,1

2
0

6
5
8

5
8
1

5
0
4

4
2
7

3
6
8

3
2
2

2
7
6
2
3
0
1
8
3
1
3
7
9
1
4
,1
2
0
4
,1
6
0

6
6
8

5
9
1

5
1
4

4
3
7

3
7
4

3
2
8
2
8
2
2
3
6
1
8
9
1
4
3
9
7
4
,1
6
0

4
,2

0
0

6
7
8

6
0
1

5
2
4

4
4
7

3
8
0

3
3
4

2
8
8
2
4
2
1
9
5
1
4
9
1
0
3
4
,2
0
0
4
,2
4
0

6
8
8

6
1
1

5
3
4

4
5
7

3
8
6

3
4
0

2
9
4

2
4
8
2
0
1
1
5
5
1
0
9
4
,2
4
0
4
,2
8
0

6
9
8

6
2
1

5
4
4

4
6
7

3
9
2

3
4
6

3
0
0

2
5
4
2
0
7
1
6
1
1
1
5
4
,2
8
0

4
,3

2
0

7
0
8

6
3
1

5
5
4

4
7
7

4
0
0

3
5
2

3
0
6

2
6
0
2
1
3
1
6
7
1
2
1
4
,3
2
0
4
,3
6
0

7
1
8

6
4
1

5
6
4

4
8
7

4
1
0

3
5
8

3
1
2
2
6
6
2
1
9
1
7
3
1
2
7
4
,3
6
0

4
,4

0
0

7
2
8

6
5
1

5
7
4

4
9
7

4
2
0
3
6
4
3
1
8
2
7
2
2
2
5
1
7
9
1
3
3
4
,4
0
0
4
,4
4
0

7
3
8

6
6
1

5
8
4

5
0
7

4
3
0
3
7
0

3
2
4

2
7
8
2
3
1
1
8
5
1
3
9
4
,4
4
0
4
,4
8
0

7
4
8

6
7
1

5
9
4

5
1
7
4
4
0

3
7
6

3
3
0
2
8
4
2
3
7
1
9
1
1
4
5
4
,4
8
0

4
,5

2
0

7
5
8

6
8
1

6
0
4

5
2
7

4
5
0
3
8
2

3
3
6

2
9
0
2
4
3
1
9
7
1
5
1
4
,5
2
0
4
,5
6
0

7
6
8

6
9
1

6
1
4

5
3
7

4
6
0

3
8
8

3
4
2

2
9
6
2
4
9
2
0
3
1
5
7
4
,5
6
0

4
,6

0
0

7
7
8

7
0
1

6
2
4

5
4
7

4
7
0

3
9
4

3
4
8
3
0
2
2
5
5
2
0
9
1
6
3
4
,6
0
0
4
,6
4
0

7
8
8

7
1
1

6
3
4

5
5
7

4
8
0

4
0
3

3
5
4

3
0
8
2
6
1
2
1
5
1
6
9
4
,6
4
0
4
,6
8
0

7
9
8

7
2
1

6
4
4

5
6
7

4
9
0
4
1
3
3
6
0
3
1
4
2
6
7
2
2
1
1
7
5
4
,6
8
0

4
,7

2
0

8
0
8

7
3
1

6
5
4

5
7
7

5
0
0

4
2
3

3
6
6

3
2
0
2
7
3
2
2
7
1
8
1
4
,7
2
0
4
,7
6
0
8
1
8

7
4
1

6
6
4

5
8
7

5
1
0

4
3
3

3
7
2

3
2
6
2
7
9
2
3
3
1
8
7
4
,7
6
0

4
,8

0
0

8
2
8

7
5
1

6
7
4

5
9
7

5
2
0

4
4
3

3
7
8

3
3
2
2
8
5
2
3
9
1
9
3
4
,8
0
0
4
,8
4
0

8
3
8

7
6
1

6
8
4

6
0
7

5
3
0

4
5
3

3
8
4

3
3
8
2
9
1
2
4
5
1
9
9
4
,8
4
0
4
,8
8
0

8
4
8

7
7
1

6
9
4

6
1
7
5
4
0

4
6
3

3
9
0
3
4
4
2
9
7
2
5
1
2
0
5
4
,8
8
0

4
,9

2
0

8
5
8

7
8
1

7
0
4

6
2
7

5
5
0

4
7
3

3
9
6

3
5
0
3
0
3
2
5
7
2
1
1
4
,9
2
0
4
,9
6
0

8
6
8

7
9
1

7
1
4

6
3
7

5
6
0

4
8
3

4
0
6

3
5
6
3
0
9
2
6
3
2
1
7
4
,9
6
0

5
,0

0
0

8
7
8

8
0
1

7
2
4

6
4
7

5
7
0
4
9
3
4
1
6
3
6
2
3
1
5
2
6
9
2
2
3
5
,0
0
0
5
,0
4
0

8
8
8

8
1
1

7
3
4

6
5
7

5
8
0

5
0
3

4
2
6

3
6
8
3
2
1
2
7
5
2
2
9
5
,0
4
0
5
,0
8
0
8
9
8

8
2
1

7
4
4

6
6
7

5
9
0
5
1
3

4
3
6

3
7
4
3
2
7
2
8
1
2
3
5

a r
of )
a(

4
el

b
a
T
e
s
U
r
e
v
o
d
n
a
0
8
0

5
,

$
S
IN
G
L
E
p
e
rs
o
n
o
n
p
a
g
e
3

6
.
A

ls
o
s

e
e
t
h
e
i
n
s
tr

u
c
ti
o
n
s
o
n
p
a
g
e
3
5
.
W
A
G
E
-B
R
A
C
K
E
T
I
N
C
O
M
E
T
A
X
W
IT
H
H
O
L
D
IN
G
T
A
B
L
E
S
M
O
N
T

H
L
Y

S
IN
G
L
E
P
E
R
S
O
N
S

P a y r o l l A c c o u n t i n g 2 0 1 2 Tax Table T-11

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

M
A
R
R
IE
D
P
e
rs
o
n
s

M
O
N
T
H
L
Y
P
a
y
ro
ll
P
e
ri
o
d
(F
o
r
W
a
g
e
s
P
a
id
T
h
ro
u
g
h
D
e
c
e
m
b
e
r
2
0
1
1
)

si
d
e
mi
al
c
s
e
c
n
a
w
oll
a
g
ni
dl
o
h
hti
w f
o r
e
b
m
u
n
e
ht
d
n
A

er
a
s
e
g
a
w
e
ht
d
n
A A
t
le
a
s
t
B
u
t
le
s
s

th
a
n
0
1
2
3
4
5
6
7
8
9
1
0
T
h
e
a
m
o
u
n
t
o
f
in
c
o
m
e
t
a
x
t
o
b
e
w
it
h
h
e
ld
i
s

$
0

$
6
8
0

$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
6
8
0
7
2
0
4
0
0
0
0
0
0
0
0
0
0
7
2
0
7
6
0
8
0
0
0
0
0
0
0
0
0
0
7
6
0
8
0
0
1
2
0
0
0
0
0
0
0
0
0
0
8
0
0
8
4
0
1
6
0
0
0
0
0
0
0
0
0
0
8
4
0
8
8
0
2
0
0
0
0
0
0
0
0
0
0
0
8
8
0
9
2
0
2
4
0
0
0
0
0
0
0
0
0
0
9
2
0
9
6
0
2
8
0
0
0
0
0
0
0
0
0
0
9
6
0
1
,0
0
0
3
2
1
0
0
0
0
0
0
0
0
0
1
,0
0
0
1
,0
4
0
3
6
5
0
0
0
0
0
0
0
0
0
1
,0
4
0
1
,0
8
0
4
0
9
0
0
0
0
0
0
0
0
0
1
,0
8
0
1
,1
2
0
4
4
1
3
0
0
0
0
0
0
0
0
0
1
,1
2
0
1
,1
6
0
4
8
1
7
0
0
0
0
0
0
0
0
0
1
,1
6
0
1
,2
0
0
5
2
2
1
0
0
0
0
0
0
0
0
0
1
,2
0
0
1
,2
4
0
5
6
2
5
0
0
0
0
0
0
0
0
0
1
,2
4
0
1
,2
8
0
6
0
2
9
0
0
0
0
0
0
0
0
0
1
,2
8
0
1
,3
2
0
6
4
3
3
3
0
0
0
0
0
0
0
0
1
,3
2
0
1
,3
6
0
6
8
3
7
7
0
0
0
0
0
0
0
0
1
,3
6
0
1
,4
0
0
7
2
4
1
1
1
0
0
0
0
0
0
0
0
1
,4
0
0
1
,4
4
0
7
6
4
5
1
5
0
0
0
0
0
0
0
0
1
,4
4
0
1
,4
8
0
8
0
4
9
1
9
0
0
0
0
0
0
0
0
1
,4
8
0
1
,5
2
0
8
4
5
3
2
3
0
0
0
0
0
0
0
0
1
,5
2
0
1
,5
6
0
8
8
5
7
2
7
0
0
0
0
0
0
0
0
1
,5
6
0
1
,6
0
0
9
2
6
1
3
1
0
0
0
0
0
0
0
0
1
,6
0
0
1
,6
4
0
9
6
6
5
3
5
4
0
0
0
0
0
0
0
1
,6
4
0
1
,6
8
0
1
0
0
6
9
3
9
8
0
0
0
0
0
0
0
1
,6
8
0
1
,7
2
0
1
0
4
7
3
4
3
1
2
0
0
0
0
0
0

0
1
,7

2
0
1
,7
6
0
1
0
8
7
7
4
7
1
6
0
0
0
0
0
0
0
1
,7
6
0
1
,8
0
0
1
1
2
8
1
5
1
2
0
0
0
0
0
0
0
0
1
,8
0
0
1
,8
4
0
1
1
6
8
5
5
5
2
4
0
0
0
0
0
0
0
1
,8
4
0
1
,8
8
0
1
2
0
8
9
5
9
2
8
0
0
0
0
0
0
0
1
,8
8
0
1
,9
2
0
1
2
4
9
3
6
3
3
2
1
0
0
0
0
0
0
1
,9
2
0
1
,9
6
0
1
2
8
9
7
6
7
3
6
5
0
0
0
0
0
0
1
,9
6
0
2
,0
0
0
1
3
2
1
0
1
7
1
4
0
9
0
0
0
0
0
0
2
,0
0
0
2
,0
4
0
1
3
6
1
0
5
7
5
4
4
1
3
0
0
0
0
0
0
2
,0
4
0
2
,0
8
0
1
4
0
1
0
9
7
9
4
8
1
7
0
0
0
0
0
0
2
,0
8
0
2
,1
2
0
1
4
5
1
1
3
8
3
5
2
2
1
0
0
0
0
0
0
2
,1
2
0
2
,1
6
0
1
5
1
1
1
7
8
7
5
6
2
5
0
0
0
0
0
0
2
,1
6
0
2
,2
0
0
1
5
7
1
2
1
9
1
6
0
2
9
0
0
0
0
0
0
2
,2
0
0
2
,2
4
0
1
6
3
1
2
5
9
5
6
4
3
3
2
0
0
0
0
0
2
,2
4
0
2
,2
8
0
1
6
9
1
2
9
9
9
6
8
3
7
6
0
0
0
0
0
2
,2
8
0
2
,3
2
0
1
7
5
1
3
3
1
0
3
7
2
4
1
1
0
0
0
0
0

0
2
,3

2
0
2
,3
6
0
1
8
1
1
3
7
1
0
7
7
6
4
5
1
4
0
0
0
0
0
2
,3
6
0
2
,4
0
0
1
8
7
1
4
1
1
1
1
8
0
4
9
1
8
0
0
0
0
0
2
,4
0
0
2
,4
4
0
1
9
3
1
4
7
1
1
5
8
4
5
3
2
2
0
0
0
0
0
2
,4
4
0
2
,4
8
0
1
9
9
1
5
3
1
1
9
8
8
5
7
2
6
0
0
0
0
0
2
,4
8
0
2
,5
2
0
2
0
5
1
5
9
1
2
3
9
2
6
1
3
0
0
0
0
0
0
2
,5
2
0
2
,5
6
0
2
1
1
1
6
5
1
2
7
9
6
6
5
3
4
3
0
0
0
0
2
,5
6
0
2
,6
0
0
2
1
7
1
7
1
1
3
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6
3
5
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2
0
5
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6
0
6
3
1

5
8
5

5
3
9

4
9
3

4
4
6

4
0
0
3
5
4
3
0
8
2
6
1
2
1
5
1
6
9
5
,3
6
0

5
,4

0
0
6
3
7
5
9
1

5
4
5

4
9
9

4
5
2

4
0
6
3
6
0
3
1
4
2
6
7
2
2
1
1
7
5
5
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0
0
5
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4
0

6
4
3

5
9
7
5
5
1
5
0
5
4
5
8
4
1
2
3
6
6
3
2
0
2
7
3
2
2
7
1
8
1
5
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4
0
5
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8
0

6
4
9

6
0
3

5
5
7
5
1
1
4
6
4
4
1
8
3
7
2
3
2
6
2
7
9
2
3
3
1
8
7
5
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8
0

5
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2
0

6
5
5

6
0
9

5
6
3

5
1
7
4
7
0
4
2
4
3
7
8
3
3
2
2
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5
2
3
9
1
9
3
5
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2
0
5
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6
0
6
6
1
6
1
5

5
6
9

5
2
3

4
7
6

4
3
0
3
8
4
3
3
8
2
9
1
2
4
5
1
9
9
5
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6
0

5
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0
0
6
6
7
6
2
1

5
7
5

5
2
9

4
8
2

4
3
6
3
9
0
3
4
4
2
9
7
2
5
1
2
0
5
5
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0
0
5
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4
0

6
7
3

6
2
7
5
8
1
5
3
5
4
8
8

4
4
2

3
9
6
3
5
0
3
0
3
2
5
7
2
1
1
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4
0
5
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8
0

6
7
9

6
3
3

5
8
7
5
4
1
4
9
4
4
4
8

4
0
2

3
5
6
3
0
9
2
6
3
2
1
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5
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8
0

5
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2
0

6
8
5

6
3
9

5
9
3

5
4
7
5
0
0
4
5
4
4
0
8
3
6
2
3
1
5
2
6
9
2
2
3
5
,7
2
0
5
,7
6
0
6
9
1

6
4
5

5
9
9

5
5
3

5
0
6

4
6
0
4
1
4
3
6
8
3
2
1
2
7
5
2
2
9
5
,7
6
0

5
,8

0
0

6
9
7

6
5
1

6
0
5

5
5
9
5
1
2

4
6
6

4
2
0
3
7
4
3
2
7
2
8
1
2
3
5
5
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0
0
5
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4
0

7
0
3

6
5
7
6
1
1
5
6
5
5
1
8

4
7
2

4
2
6
3
8
0
3
3
3
2
8
7
2
4
1
5
,8
4
0
5
,8
8
0

7
0
9

6
6
3

6
1
7
5
7
1
5
2
4
4
7
8

4
3
2

3
8
6
3
3
9
2
9
3
2
4
7

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T-12 Tax Table P a y r o l l A c c o u n t i n g 2 0 1 2

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

S
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P
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s

D
A

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P
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B
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th
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1
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4
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6
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8
9
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8
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2
1
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0
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2
1
2
4
1
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0
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0
0
2
4
2
7
2
0
0
0
0
0
0
0
0
0
0
2
7
3
0
2
1
0
0
0
0
0
0
0
0

0
3
0

3
3
2
1
0
0
0
0
0
0
0
0
0
3
3
3
6
3
1
0
0
0
0
0
0
0
0
0
3
6
3
9
3
2
0
0
0
0
0
0
0
0
0
3
9
4
2
3
2
0
0
0
0
0
0
0
0
0
4
2
4
5
4
2
1
0
0
0
0
0
0
0

0
4
5

4
8
4
2
1
0
0
0
0
0
0
0
0
4
8
5
1
5
3
1
0
0
0
0
0
0
0
0
5
1
5
4
5
3
2
0
0
0
0
0
0
0
0
5
4
5
7
5
3
2
0
0
0
0
0
0
0
0
5
7
6
0
6
4
2
1
0
0
0
0
0
0
0
6
0
6
3
6
4
2
1
0
0
0
0
0
0
0
6
3
6
6
7
5
3
1
0
0
0
0
0
0
0
6
6
6
9
7
5
3
2
0
0
0
0
0
0
0
6
9
7
2
8
6
3
2
1
0
0
0
0
0
0
7
2
7
5
8
6
4
2
1
0
0
0
0
0
0
7
5
7
8
9
6
4
3
1
0
0
0
0
0
0
7
8
8
1
9
7
5
3
1
0
0
0
0
0

0
8
1

8
4
1
0
7
5
3
2
0
0
0
0
0
0
8
4
8
7
1
0
8
6
4
2
1
0
0
0
0
0
8
7
9
0
1
0
8
6
4
2
1
0
0
0
0
0
9
0
9
3
1
1
9
7
4
3
1
0
0
0
0
0
9
3
9
6
1
1
9
7
5
3
2
0
0
0
0
0
9
6
9
9
1
2
1
0
8
5
3
2
0
0
0
0
0
9
9
1
0
2
1
2
1
0
8
6
4
2
1
0
0
0
0
1
0
2
1
0
5
1
3
1
1
8
6
4
2
1
0
0
0

0
1
0
5

1
0
8
1
3
1
1
9
7
5
3
1
0
0
0
0
1
0

8
1
1
1

1
4
1
1
9
7
5
3
2
0
0
0

0
1
1
1

1
1
4
1
4
1
2
1
0
8
5
3
2
0
0
0
0
1
1
4
1
1
7
1
4
1
2
1
0
8
6
4
2
1
0
0
0
1
1
7
1
2
0
1
5
1
3
1
1
9
6
4
3
1
0
0
0
1
2
0
1
2
3
1
5
1
3
1
1
9
7
5
3
1
0
0
0
1
2
3
1
2
6
1
6
1
4
1
2
9
7
5
3
2
0
0
0
1
2
6
1
2
9
1
6
1
4
1
2
1
0
8
6
3
2
1
0

0
1
2
9

1
3
2
1
7
1
5
1
2
1
0
8
6
4
2
1
0
0
1
3
2
1
3
5
1
7
1
5
1
3
1
1
9
7
4
3
1
0
0
1
3
5
1
3
8
1
8
1
5
1
3
1
1
9
7
5
3
1
0
0
1
3
8
1
4
1
1
8
1
6
1
4
1
2
1
0
7
5
3
2
0
0
1
4
1
1
4
4
1
9
1
6
1
4
1
2
1
0
8
6
4
2
1
0
1
4
4
1
4
7
1
9
1
7
1
5
1
3
1
0
8
6
4
2
1
0
1
4
7
1
5
0
2
0
1
7
1
5
1
3
1
1
9
7
4
3
1
0
1
5
0
1
5
3
2
1
1
8
1
6
1
3
1
1
9
7
5
3
2
0
1
5
3
1
5
6
2
2
1
8
1
6
1
4
1
2
1
0
8
5
3
2

0
1
5
6

1
5
9
2
2
1
9
1
7
1
4
1
2
1
0
8
6
4
2
1
1
5
9
1
6
2
2
3
2
0
1
7
1
5
1
3
1
1
8
6
4
2
1
1
6
2
1
6
5
2
4
2
0
1
7
1
5
1
3
1
1
9
7
5
3
1
1
6
5
1
6
8
2
5
2
1
1
8
1
6
1
4
1
1
9
7
5
3

2
1
6
8

1
7
1
2
5
2
2
1
8
1
6
1
4
1
2
1
0
8
6
3
2
1
7
1
1
7
4
2
6
2
3
1
9
1
7
1
4
1
2
1
0
8
6
4
2
1
7
4
1
7
7
2
7
2
3
2
0
1
7
1
5
1
3
1
1
9
6
4
3
1
7
7
1
8

0
2
8

2
4
2
1
1
8
1
5
1
3
1
1
9
7
5
3
1
8
0
1
8
3
2
8
2
5
2
1
1
8
1
6
1
4
1
2
9
7
5
3
1
8
3
1
8
6
2
9
2
6
2
2
1
9
1
6
1
4
1
2
1
0
8
6

3
1
8
6

1
8
9
3
0
2
6
2
3
1
9
1
7
1
5
1
2
1
0
8
6

4
1
8
9

1
9
2
3
1
2
7
2
4
2
0
1
7
1
5
1
3
1
1
9
7
4
1
9
2
1
9
5
3
1
2
8
2
4
2
1
1
8
1
6
1
3
1
1
9
7
5
1
9
5
1
9

8
3
2

2
9
2
5
2
2
1
8
1
6
1
4
1
2
1
0
7
5
1
9
8
2
0
1
3
3
2
9
2
6
2
2
1
9
1
6
1
4
1
2
1
0
8
6
2
0
1
2
0
4
3
4
3
0
2
7
2
3
1
9
1
7
1
5
1
3
1
0
8
6
2
0
4
2
0
7
3
4
3
1
2
7
2
4
2
0
1
7
1
5
1
3
1
1
9
7
2
0
7
2
1
0
3
5
3
2
2
8
2
5
2
1
1
8
1
6
1
3
1
1
9
7
2
1
0
2
1
3
3
6
3
2
2
9
2
5
2
2
1
8
1
6
1
4
1
2
1
0
8
2
1
3
2
1
6
3
7
3
3
3
0
2
6
2
2
1
9
1
7
1
4
1
2
1
0

8
2
1
6

2
1
9
3
7
3
4
3
0
2
7
2
3
2
0
1
7
1
5
1
3
1
1

8
2
1
9

2
2
2
3
8
3
5
3
1
2
8
2
4
2
0
1
7
1
5
1
3
1
1
9
S
IN
G
L
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P
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s

D
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P
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P
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T
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$
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$
3
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$
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$
2
5
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1
8

$
1
6
$
1
4
$
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$
9
2
2
5
2
2
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4
0
3
6
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3
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9
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1
8
1
6
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2
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3
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3
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2
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1
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2
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4
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3
3
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3
6
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3
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3
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3
1
9
1
7
1
5
1
2
2
4
6
2
4
9
4
5
4
1
3
8
3
4
3
1
2
7
2
4
2
0
1
7
1
5
1
3
2
4
9
2
5
2
4
6
4
2
3
9
3
5
3
1
2
8
2
4
2
1
1
8
1
6
1
3
2
5
2
2
5
5
4
6
4
3
3
9
3
6
3
2
2
9
2
5
2
2
1
8
1
6
1
4
2
5
5
2
5
8
4
7
4
4
4
0
3
7
3
3
2
9
2
6
2
2
1
9
1
6
1
4
2
5
8
2
6
1
4
8
4
4
4
1
3
7
3
4
3
0
2
7
2
3
1
9
1
7
1
5
2
6
1
2
6
4
4
9
4
5
4
2
3
8
3
4
3
1
2
7
2
4
2
0
1
7
1
5
2
6
4
2
6
7
4
9
4
6
4
2
3
9
3
5
3
2
2
8
2
5
2
1
1
8
1
6
2
6
7
2
7
0
5
0
4
7
4
3
4
0
3
6
3
2
2
9
2
5
2
2
1
8
1
6
2
7
0
2
7
3
5
1
4
7
4
4
4
0
3
7
3
3
3
0
2
6
2
2
1
9
1
7
2
7
3
2
7
6
5
2
4
8
4
5
4
1
3
7
3
4
3
0
2
7
2
3
2
0
1
7
2
7
6
2
7
9
5
2
4
9
4
5
4
2
3
8
3
5
3
1
2
8
2
4
2
0
1
7
2
7
9
2
8
2
5
3
5
0
4
6
4
3
3
9
3
5
3
2
2
8
2
5
2
1
1
8
2
8
2
2
8
5
5
4
5
0
4
7
4
3
4
0
3
6
3
3
2
9
2
5
2
2
1
8
2
8
5
2
8
8
5
5
5
1
4
8
4
4
4
0
3
7
3
3
3
0
2
6
2
3
1
9
2
8
8
2
9
1
5
5
5
2
4
8
4
5
4
1
3
8
3
4
3
1
2
7
2
3
2
0
2
9
1
2
9
4
5
6
5
3
4
9
4
6
4
2
3
8
3
5
3
1
2
8
2
4
2
1
2
9
4
2
9
7
5
7
5
3
5
0
4
6
4
3
3
9
3
6
3
2
2
8
2
5
2
1
2
9
7
3
0
0
5
8
5
4
5
1
4
7
4
3
4
0
3
6
3
3
2
9
2
6
2
2
3
0

0
3
0
3

5
8
5
5
5
1
4
8
4
4
4
1
3
7
3
4
3
0
2
6
2
3
3
0
3
3
0
6
5
9
5
6
5
2
4
9
4
5
4
1
3
8
3
4
3
1
2
7
2
4
3
0
6
3
0
9
6
0
5
6
5
3
4
9
4
6
4
2
3
9
3
5
3
1
2
8
2
4
3
0
9
3
1
2
6
1
5
7
5
4
5
0
4
6
4
3
3
9
3
6
3
2
2
9
2
5
3
1
2
3
1
5
6
1
5
8
5
4
5
1
4
7
4
4
4
0
3
7
3
3
2
9
2
6
3
1
5
3
1
8
6
2
5
9
5
5
5
2
4
8
4
4
4
1
3
7
3
4
3
0
2
7
3
1
8
3
2
1
6
3
5
9
5
6
5
2
4
9
4
5
4
2
3
8
3
4
3
1
2
7
3
2
1
3
2
4
6
4
6
0
5
7
5
3
4
9
4
6
4
2
3
9
3
5
3
2
2
8
3
2
4
3
2
7
6
4
6
1
5
7
5
4
5
0
4
7
4
3
4
0
3
6
3
2
2
9
3
2
7
3
3
0
6
5
6
2
5
8
5
5
5
1
4
7
4
4
4
0
3
7
3
3
3
0
3
3
0
3
3
3
6
6
6
2
5
9
5
5
5
2
4
8
4
5
4
1
3
7
3
4
3
0
3
3
3
3
3
6
6
7
6
3
6
0
5
6
5
2
4
9
4
5
4
2
3
8
3
5
3
1
3
3
6
3
3
9
6
8
6
4
6
0
5
7
5
3
5
0
4
6
4
3
3
9
3
5
3
2
3
3
9
3
4
1
6
8
6
5
6
1
5
7
5
4
5
0
4
7
4
3
4
0
3
6
3
3
3
4
1
3
4
3
6
9
6
5
6
1
5
8
5
4
5
1
4
7
4
4
4
0
3
7
3
3
3
4
3
3
4
5
7
0
6
6
6
2
5
8
5
5
5
1
4
8
4
4
4
1
3
7
3
4
3
4
5
3
4
7
7
0
6
6
6
2
5
9
5
5
5
2
4
8
4
5
4
1
3
8
3
4
3
4
7
3
4
9
7
1
6
7
6
3
5
9
5
6
5
2
4
9
4
5
4
2
3
8
3
5
3
4
9
3
5
1
7
1
6
7
6
3
6
0
5
6
5
3
4
9
4
6
4
2
3
9
3
5
3
5
1
3
5
3
7
2
6
8
6
4
6
0
5
7
5
3
5
0
4
6
4
3
3
9
3
6
3
5
3
3
5
5
7
2
6
8
6
4
6
1
5
7
5
4
5
0
4
7
4
3
4
0
3
6
3
5
5
3
5
7
7
3
6
9
6
5
6
1
5
8
5
4
5
1
4
7
4
4
4
0
3
7
3
5
7
3
5
9
7
3
6
9
6
5
6
2
5
8
5
5
5
1
4
8
4
4
4
1
3
7
3
5
9
3
6
1
7
4
7
0
6
6
6
2
5
9
5
5
5
2
4
8
4
5
4
1
3
8
3
6
1
3
6
3
7
5
7
1
6
7
6
3
5
9
5
6
5
2
4
9
4
5
4
2
3
8
3
6
3
3
6
5
7
5
7
1
6
7
6
3
6
0
5
6
5
3
4
9
4
6
4
2
3
9
3
6
5
3
6
7
7
6
7
2
6
8
6
4
6
0
5
7
5
3
5
0
4
6
4
3
3
9
3
6
7
3
6
9
7
6
7
2
6
8
6
4
6
1
5
7
5
4
5
0
4
7
4
3
4
0
3
6
9
3
7
1
7
7
7
3
6
9
6
5
6
1
5
8
5
4
5
1
4
7
4
4
4
0
3
7
1
3
7
3
7
7
7
3
6
9
6
5
6
2
5
8
5
5
5
1
4
8
4
4
4
1
3
7
3
3
7
5
7
8
7
4
7
0
6
6
6
2
5
9
5
5
5
2
4
8
4
5
4
1
3
7
5
3
7
7
7
8
7
4
7
0
6
7
6
3
5
9
5
6
5
2
4
9
4
5
4
2
3
7
7
3
7
9
7
9
7
5
7
1
6
7
6
3
6
0
5
6
5
3
4
9
4
6
4
2
3
7
9
3
8
1
8
0
7
6
7
2
6
8
6
4
6
0
5
7
5
3
5
0
4
6
4
3
3
8
1
3
8
3
8
0
7
6
7
2
6
8
6
4
6
1
5
7
5
4
5
0
4
7
4
3
3
8
3
3
8
5
8
1
7
7
7
3
6
9
6
5
6
1
5
8
5
4
5
1
4
7
4
4
3
8
5
3
8
7
8
1
7
7
7
3
6
9
6
5
6
2
5
8
5
5
5
1
4
8
4
4
3
8
7
3
8
9
8
2
7
8
7
4
7
0
6
6
6
2
5
9
5
5
5
2
4
8
4
5
3
8
9
3
9
1
8
2
7
8
7
4
7
0
6
6
6
3
5
9
5
6
5
2
4
9
4
5

a r
of )
a(

8
el

b
a
T
e
s
U
r
e
v
o
d
n

a
1

9
3
$
S
IN
G
L
E
p
e
rs
o
n
o
n
p
a
g
e
3

7
.

A
ls
o
s
e
e
t
h
e
i
n
s
tr
u
c
ti
o
n
s
o
n
p
a
g
e
3
5
.
W
A
G
E
-B
R
A
C
K
E
T
I
N
C
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M
E
T
A
X
W
IT
H
H
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L
D
IN
G
T
A
B
L
E
S
D
A
IL
Y
S
IN
G
L
E
P
E
R
S
O
N
S

P a y r o l l A c c o u n t i n g 2 0 1 2 Tax Table T-13

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

M
A
R
R
IE
D
P
e
rs
o
n
s

D
A
IL
Y
P
a
y
ro
ll
P
e
ri
o
d
(F
o
r
W
a
g
e
s
P
a
id
T
h
ro
u
g
h
D
e
c
e
m
b
e
r
2
0
1
1
)

si
d
e
mi
al
c
s
e
c
n
a
w
oll
a
g
ni
dl
o
h
hti
w f
o r
e
b
m
u
n
e
ht
d
n
A

er
a
s
e
g
a
w
e
ht
d
n
A A
t
le
a
s
t
B
u
t
le
s
s

th
a
n
0
1
2
3
4
5
6
7
8
9
1
0
T
h
e
a
m
o
u
n
t
o
f
in
c
o
m
e
t
a
x
t
o
b
e
w
it
h
h
e
ld
i
s

$
0

$
3
6

$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
$
0
3
6
3
9
1
0
0
0
0
0
0
0
0
0
0
3
9
4
2
1
0
0
0
0
0
0
0
0
0
0
4
2
4
5
1
0
0
0
0
0
0
0
0
0
0
4
5
4
8
2
0
0
0
0
0
0
0
0
0
0
4
8
5
1
2
0
0
0
0
0
0
0
0
0
0
5
1
5
4
2
1
0
0
0
0
0
0
0
0
0
5
4
5
7
3
1
0
0
0
0
0
0
0
0
0
5
7
6
0
3
1
0
0
0
0
0
0
0
0
0
6
0
6
3
3
2
0
0
0
0
0
0
0
0
0
6
3
6
6
3
2
1
0
0
0
0
0
0
0
0
6
6
6
9
4
2
1
0
0
0
0
0
0
0
0
6
9
7
2
4
3
1
0
0
0
0
0
0
0
0
7
2
7
5
4
3
1
0
0
0
0
0
0
0
0
7
5
7
8
5
3
2
0
0
0
0
0
0
0
0
7
8
8
1
5
3
2
1
0
0
0
0
0
0
0
8
1
8
4
5
4
2
1
0
0
0
0
0
0
0
8
4
8
7
6
4
3
1
0
0
0
0
0
0

0
8
7

9
0
6
4
3
2
0
0
0
0
0
0
0
9
0
9
3
6
5
3
2
0
0
0
0
0
0
0
9
3
9
6
6
5
4
2
1
0
0
0
0
0
0
9
6
9
9
7
5
4
2
1
0
0
0
0
0
0
9
9
1
0
2
7
6
4
3
1
0
0
0
0
0

0
1
0
2

1
0
5
8
6
4
3
2
0
0
0
0
0
0
1
0
5
1
0
8
8
6
5
3
2
0
0
0
0
0

0
1
0
8

1
1
1
9
6
5
4
2
1
0
0
0
0
0
1
1
1
1
1
4
9
7
5
4
3
1
0
0
0
0

0
1
1
4

1
1
7
9
7
6
4
3
1
0
0
0
0
0
1
1
7
1
2
0
1
0
8
6
5
3
2
0
0
0
0
0
1
2
0
1
2
3
1
0
8
6
5
3
2
1
0
0
0
0
1
2
3
1
2
6
1
1
9
7
5
4
2
1
0
0
0
0
1
2
6
1
2
9
1
1
9
7
5
4
3
1
0
0
0
0
1
2
9
1
3
2
1
2
1
0
7
6
4
3
1
0
0
0

0
1
3
2

1
3
5
1
2
1
0
8
6
5
3
2
0
0
0
0
1
3
5
1
3
8
1
3
1
1
8
6
5
3
2
1
0
0

0
1
3
8

1
4
1
1
3
1
1
9
7
5
4
2
1
0
0
0
1
4
1
1
4
4
1
4
1
1
9
7
6
4
3
1
0
0

0
1
4
4

1
4
7
1
4
1
2
1
0
8
6
4
3
2
0
0
0
1
4
7
1
5
0
1
4
1
2
1
0
8
6
5
3
2
0
0
0
1
5
0
1
5
3
1
5
1
3
1
1
8
6
5
4
2
1
0
0
1
5
3
1
5
6
1
5
1
3
1
1
9
7
5
4
2
1
0
0
1
5
6
1
5
9
1
6
1
4
1
2
9
7
6
4
3
1
0
0
1
5
9
1
6
2
1
6
1
4
1
2
1
0
8
6
4
3
2
0

0
1
6
2

1
6
5
1
7
1
5
1
2
1
0
8
6
5
3
2
1
0
1
6
5
1
6
8
1
7
1
5
1
3
1
1
9
6
5
4
2
1

0
1
6
8

1
7
1
1
8
1
5
1
3
1
1
9
7
5
4
3
1
0
1
7
1
1
7
4
1
8
1
6
1
4
1
2
1
0
7
6
4
3
1
0
1
7
4
1
7
7
1
8
1
6
1
4
1
2
1
0
8
6
5
3
2
0
1
7
7
1
8
0
1
9
1
7
1
5
1
3
1
0
8
6
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T-14 Tax Table P a y r o l l A c c o u n t i n g 2 0 1 2

9781435463509, Payroll Accounting, 2012 Edition, Bernard J. Bieg – © Cengage Learning.
All rights reserved. No distribution allowed without express authorization

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