a

A M O U N T O F D E P O S IT (D o N O T type , ple a s e print. ) Darken only one n Darken only one

DO L L AR S C E NTS TY P E OF TAX d TAX P E R IOD

1s t
M ONT H T AX 1 2 3 9 6 3 0 941 945 Quarter
Y E AR E NDS
, , . 990- 2nd
C 1120 Quarter

3rd
E M P L OY E R IDE NT IF IC AT ION NUM B E R 0 0 0 0 0 0 0 0 0 943 990-T Quarter
B ANK NAME /
DATE S TAMP 990- 4th
Name 720 Quarter
IR S US E PF
ONLY
Addres s C T-1 1042

C ity 940 35
S tate ZIP

Telephone number ( ) FOR B ANK US E IN MIC R E NC ODING

F ederal T ax Depos it C oupon

F orm 8109-B (R ev. 12-2002)
Form 941 for 2005: Employer’s Quarterly Federal Tax R eturn
Department of the Treas ury - Internal R evenue S ervice
9901
(R ev. J anuary 2005) OMB No. 1545-0029

0 0 — 0 0 0 0 0 0 0 R eport for this Quarter ...

E mployer identific ation number
(C hec k one.)

Na me (not your trade name)

Any Business, Inc.
1: J anuary, February, March
T rade name (if any)
2: April, May, J une

Addres s
114 Dover Street
3: J uly, Augus t, S eptember
Number S treet S uite or room number

4: October, November, December

Any Town XZ 00000
C ity S tate ZIP code

R ead the s eparate ins tructions before you fill out this form. P leas e type or print within the boxes .
P art 1: Ans wer thes e ques tions for this quarter.
1 Number of employees who rec eived wages , tips , or other c ompens ation for the pay period
inc luding: M ar. 12 (Quarter 1), J une 12 (Quarter 2), S ept. 12 (Quarter 3), Dec . 12 (Quarter 4) 1 3

2 Wages , tips , and other c ompens ation 2 .

12,600 00

3 T otal inc ome tax withheld from wages , tips , and other c ompens ation 3 450. 00
4 If no wages , tips , and other c ompens ation are s ubjec t to s oc ial s ec urity or M edic are tax C heck and go to line 6.
5 T axable s oc ial s ec urity and M edic are wages and tips :
C olumn 1 C olumn 2

5a T axable s oc ial s ec urity wages .

12,600 00 .124 = .
1562 40

5b T axable s oc ial s ec urity tips 0. .124 = 0. 00

5c T axable M edic are wages & tips 12,600. 00 .029 = 365. 40

5d T otal s oc ial s ec urity and M edic are taxes (C olumn 2, lines 5a + 5b + 5c = line 5d) 5d .
1927 80

6 T otal taxes before adjus tments (lines 3 + 5d = line 6) 6 2377. 80

7 T ax adjus tments (If your ans wer is a negative number, write it in brackets .):

7a C urrent quarter’s frac tions of c ents

.
0 00

0. 00
7b C urrent quarter’s s ic k pay
0. 00
7c C urrent quarter’s adjus tments for tips and group-term life ins uranc e

7d C urrent year’s inc ome tax withholding (Attach Form 941c)

0. 00

0. 00
7e P rior quarters ’ s oc ial s ec urity and Medic are taxes (Attach Form 941c)
0. 00
7f S pec ial additions to federal inc ome tax (res erved us e)
0. 00
7g S pec ial additions to s oc ial s ec urity and M edic are (res erved us e)

7h T otal adjus tments (C ombine all amounts : lines 7a through 7g.) 7h .

0 00

8 T otal taxes after adjus tments (C ombine lines 6 and 7h.) 8 2377. 80

9 Advanc e earned inc ome c redit (E IC ) payments made to employees 9 0. 00

10 T otal taxes after adjus tment for advanc e E IC (lines 8 - 9 = line 10) 10 2377. 80

11 T otal depos its for this quarter, inc luding overpayment applied from a prior quarter 11 2377. 80

12 B alanc e due (lines 10 - 11 = line 12) Make checks payable to the United S tates Treasury 12 0. 00

13 O verpa yment (If line 11 is more than line 10, write the difference here.) . C heck one Apply to next return.
S end a refund.
Next è

For P rivacy Act and P aperwork R eduction Act Notice, s ee the back of the P ayment Voucher. C at. No. 17001Z Form 941 (R ev. 1-2005)
 9902

Na me (not your trade name) E mployer identific ation number

Any Business 00-0000000
P art 2: T ell us about your depos it s c hedule for this quarter.
If you are uns ure about whether you are a monthly s c hedule depos itor or a s emiweek ly s c hedule depos itor, s ee P ub. 15
(C irc ular E ), s ec tion 11.
Write the s tate abbreviation for the s tate where you made your depos its OR write “ M U” if you made your
14 X Z depos its in multiple s tates .

15 C hec k one: L ine 10 is les s than $2,500. G o to P art 3.

Y ou were a monthly s c hedule depos itor for the entire quarter. F ill out your tax
liability for eac h month. Then go to P art 3.

T ax liability: M onth 1 .
M onth 2 .
M onth 3 .
T otal . T otal mus t equal line 10.
Y ou were a s emiweek ly s c hedule depos itor for any part of this quarter. Fill out S chedule B (Form 941):
R eport of Tax Liability for S emiweekly S chedule Depositors, and attach it to this form.

P art 3: T ell us about your bus ines s . If a ques tion does NOT apply to your bus ines s , leave it blank .

16 If your bus ines s has c los ed and you do not have to file returns in the future C heck here, and

enter the final date you paid wages / / .

17 If you are a s eas onal employer and you do not have to file a return for every quarter of the year C heck here.

P art 4: M ay we c ontac t your third-party des ignee?

Do you want to allow an employee, a paid tax preparer, or another pers on to dis c us s this return with the IR S ? S ee the
instructions for details.
Y es . Des ignee's name

P hone ( ) - P ers onal Identification Number (P IN)

No.

P art 5: S ign here

Under penalties of perjury, I declare that I have examined this return, including accompanying s chedules and s tatements , and to
the bes t of my knowledge and belief, it is true, correct, and complete.

S ign your name here

P rint name and title

Date / / P hone ( ) -

P art 6: F or paid preparers only (optional)

P reparer's s ignature

Firm's name

Addres s E IN

ZIP code

Date / / P hone ( ) - S S N/P TIN

C heck if you are s elf-employed.
P age 2 Form 941 (R ev. 1-2005)
 a Control number For Official Use Only
22222 Void
OMB No. 1545-0008
b Employer identification number 1 Wages, tips, other compensation 2 Federal income tax withheld
00-0000000 16,952.00 1,326.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

Any Business, Inc. 16,952.00 1,051.02

5 Medicare wages and tips 6 Medicare tax withheld
114 Dover Street 16,952.00 245.80
Any Town, USA 00000 7 Social security tips 8 Allocated tips

d Employee’s social security number 9 Advance EIC payment 10 Dependent care benefits
003-00-0000
e Employee’s first name and initial Last name 11 Nonqualified plans 12a See instructions for box 12
C
Joseph R. Barnes o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
234 Dover Street d
e

14 Other 12c
Any Town, USA 00000 C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
XZ 00-0000000 16,952.00 0.00 16,952.00 0.00

Wage and Tax

Form W-2 Statement
Department of the Treasury—Internal Revenue Service
 a Control number For Official Use Only
22222 Void
OMB No. 1545-0008
b Employer identification number 1 Wages, tips, other compensation 2 Federal income tax withheld
00-0000000 18,720.00 156.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

Any Business, Inc. 18,720.00 1,160.64

5 Medicare wages and tips 6 Medicare tax withheld
114 Dover Street 18,720.00 271.44
Any Town, USA 00000 7 Social security tips 8 Allocated tips

d Employee’s social security number 9 Advance EIC payment 10 Dependent care benefits
005-32-0000
e Employee’s first name and initial Last name 11 Nonqualified plans 12a See instructions for box 12
C
William F. Boudreau o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
236 Dover Street d
e

14 Other 12c
Any Town, USA 00000 C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
XZ 00-0000000 18,720.00 0.00 18,720.00 0.00

Wage and Tax

Form W-2 Statement
Department of the Treasury—Internal Revenue Service
 a Control number For Official Use Only
22222 Void
OMB No. 1545-0008
b Employer identification number 1 Wages, tips, other compensation 2 Federal income tax withheld
00-0000000 18,928.00 468.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

Any Business, Inc. 18,928.00 1,173.54

5 Medicare wages and tips 6 Medicare tax withheld
114 Dover Street 18,928.00 274.46
Any Town, USA 00000 7 Social security tips 8 Allocated tips

d Employee’s social security number 9 Advance EIC payment 10 Dependent care benefits
555-00-0000
e Employee’s first name and initial Last name 11 Nonqualified plans 12a See instructions for box 12
C
Sara C. Lawton o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
238 Dover Street d
e

14 Other 12c
Any Town, USA 00000 C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
XZ 00-0000000 18,928.00 0.00 18,928.00 0.00

Wage and Tax

Form W-2 Statement
Department of the Treasury—Internal Revenue Service
 DO NOT S TAP L E OR F OL D
a C ontrol number F or Offic ial Us e Only
OM B No. 1545- 0008
b 941 Military 943 1 Wages, tips, other compensation 2 Federal income tax withheld
K ind x 54,600.00 1,950.00
of Hs hld. Medicare T hird- party
C T-1 emp. govt. emp. s ic k pay 3 S ocial s ecurity wages 4 S ocial s ecurity tax withheld
P ayer
54,600.00 3,385.20
c Total number of Forms W-2 d E s tablis hment number 5 Medicare wages and tips 6 Medicare tax withheld
3 54,600.00 791.70
e E mployer identification number 7 S ocial s ecurity tips 8 Allocated tips
00-0000000
f E mployer’s name 9 Advance E IC payments 10 Dependent care benefits
Any Business, Inc.
11 Nonqualified plans 12 Deferred compens ation
114 Dover Street
Any Town, USA 00000 13 For third-party s ick pay us e only

14 Income tax withheld by payer of third-party s ick pay

g E mployer’s addres s and ZIP code
h Other E IN us ed this year

15 S tate E mployer’s s tate ID number 16 S tate wages , tips , etc. 17 S tate income tax
XZ 00-0000000
18 Local wages , tips , etc. 19 Local income tax

C ontact pers on Telephone number For Official Us e Only

Accountant ( 555 ) 555-0000
E mail addres s Fax number
accountant@address.com ( 555 ) 555-0001
Under penalties of perjury, I declare that I have examined this return and accompanying documents , and, to the bes t of my knowledge and belief,
they are true, correct, and complete.

S ignature Title Date

Form W- 3 Trans mittal of Wage and Tax S tatements Department of the Treas ury
Internal R evenue S ervice
 850106
Form 940 for 2006: Employer’s Annual Federal Unemployment (FUTA) Tax Return
Department of the Treasury — Internal Revenue Service OMB No. 1545-0028

(EIN) 0 0 — 0 0 0 0 0 0 0
Employer identification number
Type of Return
(Check all that apply.)
Any Business, Inc.
Name (not your trade name)
a. Amended

Trade name (if any) b. Successor employer

114 Dover Street c. No payments to employees

Address in 2006
Number Street Suite or room number
d. Final: Business closed or
Any City Any 00000 stopped paying wages
City State ZIP code

Read the separate instructions before you fill out this form. Please type or print within the boxes.
Part 1: Tell us about your return. If any line does NOT apply, leave it blank.
1 If you were required to pay your state unemployment tax in ...

1a One state only, write the state abbreviation 1a

- OR -
1b More than one state (You are a multi-state employer) 1b Check here. Fill out Schedule A.
2 If you paid wages in [Name of State], a state that is subject to CREDIT REDUCTION 2 Check here. Fill out Schedule A
(Form 940), Part 2.
Part 2: Determine your FUTA tax before adjustments for 2006. If any line does NOT apply, leave it blank.

3 Total payments to all employees 3

54,600 . 00

4 Payments exempt from FUTA tax 4

0 . 00

Check all that apply: 4a Fringe benefits 4c Retirement/Pension 4e Other

4b Group term life insurance 4d Dependent care
5 Total of payments made to each employee in excess of
$7,000 5
33,600 . 00

6 Subtotal (line 4 + line 5 = line 6) 6

33,600 . 00

7 Total taxable FUTA wages (line 3 – line 6 = line 7) 7

21,000 . 00

8 FUTA tax before adjustments (line 7 3 .008 = line 8) 8

168 . 00
Part 3: Determine your adjustments. If any line does NOT apply, leave it blank.
9 If ALL of the taxable FUTA wages you paid were excluded from state unemployment tax,
multiply line 7 by .054 (line 7 3 .054 = line 9). Then go to line 12 9 .
10 If SOME of the taxable FUTA wages you paid were excluded from state unemployment tax,
OR you paid ANY state unemployment tax late (after the due date for filing Form 940), fill out
the worksheet in the instructions. Enter the amount from line 7 of the worksheet onto line 10 10 .
11 If credit reduction applies, enter the amount from line 3 of Schedule A (Form 940) 11 .
Part 4: Determine your FUTA tax and balance due or overpayment for 2006. If any line does NOT apply, leave it blank.

12 Total FUTA tax after adjustments (lines 8 + 9 + 10 = line 12) 12

168 . 00

13 FUTA tax deposited for the year, including any payment applied from a prior year 13
0 . 00
14 Balance due (If line 12 is more than line 13, enter the difference on line 14.)
● If line 14 is more than $500, you must deposit your tax.
● If line 14 is $500 or less and you pay by check, make your check payable to the United States
Treasury and write your EIN, Form 940, and 2006 on the check 14
168 . 00

15 Overpayment (If line 13 is more than line 12, enter the difference on line 15 and check a box
below.) 15 .
Check one Apply to next return.
© You MUST fill out both pages of this form and SIGN it. Send a refund.
Next ©
For Privacy Act and Paperwork Reduction Act Notice, see the back of Form 940-V, Payment Voucher. Cat. No. 11234O Form 940 (2006)
 850206

Name (not your trade name) Employer identification number (EIN)

Any Business, Inc. 00-0000000
Part 5: Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6.

16 Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for
a quarter, leave the line blank.

16a 1st quarter (January 1 – March 31) 16a .

16b 2nd quarter (April 1 – June 30) 16b .
16c 3rd quarter (July 1 – September 30) 16c .
16d 4th quarter (October 1 – December 31) 16d
168 . 00

17 Total tax liability for the year (lines 16a + 16b + 16c + 16d = line 17) 17
168 . 00
Total must equal line 12.
Part 6: May we speak with your third-party designee?
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions
for details.

✔ Accountant
Yes. Designee’s name

0 0 0 0 0
Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS

No.
Part 7: Sign here.

You MUST fill out both pages of this form and SIGN it.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to
the best of my knowledge and belief, it is true, correct, and complete, and that no part of any payment made to a state
unemployment fund claimed as a credit was, or is to be, deducted from the payments made to employees.

✗
Print your
Sign your name here
name here
Print your
title here

Date / / Best daytime phone ( ) –

Part 8: For PAID preparers only (optional)

If you were paid to prepare this return and are not an employee of the business that is filing this return, you may choose to fill
out Part 8.

Paid Preparer’s Preparer’s

name SSN/PTIN
Paid Preparer’s
signature Date / /

Check if you are self-employed.

Firm’s
Firm’s name EIN

Street address

City State ZIP code

Page 2 Form 940 (2006)

Form 940-V,
Payment Voucher

What Is Form 940-V? How Should You Prepare Your Payment?

Form 940-V is a transmittal form for your check or
money order. Using Form 940-V allows us to process
your payment more accurately and efficiently. If you
have any balance due of $500 or less on your 2006
Form 940, fill out Form 940-V and send it with your
check or money order.
Note. If your balance is more than $500, see When
Must You Deposit Your FUTA Tax? in the Instructions
for Form 940.
How Do You Fill Out Form 940-V?
Type or print clearly.
Box 1. Enter your employer identification number (EIN).
Do not enter your social security number (SSN).
Box 2. Enter the amount of your payment. Be sure to
put dollars and cents in the appropriate spaces.
Box 3. Enter your business name and complete
address exactly as they appear on your Form 940.
● Make your check or money order payable to the
United States Treasury. Do not send cash.
● On the memo line of your check or money order,
write:
— your EIN,
— Form 940, and
— 2006.
● Carefully detach Form 940-V along the dotted line.
● Do not staple your payment to the voucher.
● Mail your 2006 Form 940, your payment, and Form
940-V in the envelope that came with your 2006
Form 940 instruction booklet. If you do not have
that envelope, use the table in the Instructions for
Form 940 to find the mailing address.

✃
✁ Ä Detach Here and Mail With Your Payment and Tax Return. Ä

940-V
OMB No. 1545-0028
Payment Voucher
Form

Department of the Treasury

Internal Revenue Service
© Do not staple or attach this voucher to your payment. 2006
1 Enter your employer identification number 2 Dollars Cents
(EIN).
Enter the amount of your payment. ©
00 0000000 168 00
3 Enter your business name (individual name if sole proprietor).
Any Business, Inc.
Enter your address.
114 Dover Street
Enter your city, state, and ZIP code.
Any City, USA 00000
Form 940 (2006)
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the
Internal Revenue laws of the United States. We need it
to figure and collect the right amount of tax. Chapter
23, Federal Unemployment Tax Act, of Subtitle C,
Employment Taxes, of the Internal Revenue Code
imposes a tax on employers with respect to
employees. This form is used to determine the amount
of the tax that you owe. Section 6011 requires you to
provide the requested information if you are liable for
FUTA tax under section 3301. Section 6109 requires
you to provide your employer identification number
(EIN). If you fail to provide this information in a timely
manner, you may be subject to penalties and interest.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books and records relating to a form
or instructions must be retained as long as their
contents may become material in the administration of
any Internal Revenue law.
Generally, tax returns and return information are
confidential, as required by section 6103. However,
section 6103 allows or requires the IRS to disclose or
give the information shown on your tax return to others
as described in the Code. For example, we may
disclose your tax information to the Department of
Justice for civil and criminal litigation, and to cities,
states, territories, and the District of Columbia for use
in administering their tax laws. We may also disclose
this information to other countries under a tax treaty,
to federal and state agencies to enforce federal
non-tax criminal laws, or to federal law enforcement
and intelligence agencies to combat terrorism.
The time needed to complete and file this form will
vary depending on individual circumstances. The
estimated average time is: Recordkeeping, 24 hr., 39
min.; Learning about the law or the form, 1 hr., 23
min.; Preparing and sending the form to the IRS, 2 hr.,
17 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making Form
940 simpler, we would be happy to hear from you. You
can write to: Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:SP, 1111
Constitution Avenue, NW, IR-6406, Washington, DC
20224. Do not send Form 940 to this address. Instead,
see Where Do You File? on page 2 of the Instructions
for Form 940.
 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

Jan. 10 CP13 7 5 00 0 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

Jan. 10 CP13 1 6 0 65 0 00
 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
Jan. 10 CP13 1 8 0 00 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

Jan. 10 CP13 4 5 00 0 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

Jan. 10 CP13 4 5 00 0 00
 GENERAL LEDGER

ACCOUNT Payroll Tax Expense ACCOUNT NO. 6135

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT

Sep. 30 Balance ü 3 2 1 6 00
Jan. 10 CP13 1 6 0 65 3 3 7 6 65

10 CP13 1 6 8 00 3 5 4 4 65

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

31 CP13 2 1 0 0 00 12 6 0 0 00
 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

7 Jan. 10 Employee Income Tax Payable 512 2120 7 5 00 3 9 6 30 7

8 FICA Tax Payable 2130 1 6 0 65 8

9 Payroll Tax Expense 6150 1 6 0 65 9

10 Jan. 10 Payroll Tax Expense 513 6150 1 6 8 00 1 6 8 00 10

11 10 Health Insurance Premiums Payable/Pioneer Insurance Company 514 2150 1 8 0 00 1 8 0 00 11

12 10 United Way Donations Payable/United Way Inc. 515 2160 4 5 00 4 5 00 12

13 10 U.S. Savings Bonds Payable/U.S. Treasury 516 2170 4 5 00 4 5 00 13

24 31 Totals 2 9 3 4 30 2 8 0 65 2 6 5 3 65 24