Exhibit 4-1:
Use the following tables to calculate your answers. 
-Refer to Exhibit 4-1.Use the appropriate table to determine the amount to withhold for federal income tax from each wages biweekly withholding allowance = $159.60): 
Definitions:
Contra-Asset Account
An account on a company's balance sheet that reduces the value of a related account.
Bank Reconciliations
The process of matching and balancing figures in accounting records with those presented in a bank statement to ensure they are in agreement and accurate.
Outstanding Checks
Checks that have been written and recorded in the accounting books but have not yet been cashed or cleared by the bank.
Non-Sufficient Funds
A situation where a bank account does not have enough money to cover a transaction, resulting in a failed payment.
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