Exhibit 6-1
the Totals from the First Payroll of the Year

question 27

Essay

Exhibit 6-1
The totals from the first payroll of the year are shown below.
​ $$\begin{array} { c c c c c c c } \text { Total } & \text { FICA } & \text { FICA } & \text { FIT } & \text { State } & \text { Union } & \text { Net } \\\text { Earnings } & \text { OASDI } & \text { HI } & \text { W/H } & \text { Tax } & \text { Dues } & \text { Pay } \\\$ 36,195.10 & \$ 2,244.10 & \$ 524.83 & \$ 6,515.00 & \$ 361.95 & \$ 500.00 & \$ 26,049.22 \\\hline\end{array}$$ ​
-Refer to Exhibit 6-1.Journalize the entry to deposit the FICA and FIT taxes.

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Definitions:

Training and Development

Organizational activities aimed at enhancing the knowledge, skills, and competencies of employees.

HRM Functions

The various activities and responsibilities of the Human Resource Management department, such as recruiting, training, and employee benefits management.

Future Jobs

Refers to occupations and employment opportunities that are expected to be available or prevalent in the future, often as a result of technological advances, economic changes, or evolving societal needs.

Employee Relations

The management of the relationship between employers and employees including communication, conflict resolution, and legal compliance.