Chapter 13 Transparencies

4 2 ! . 3 0! 2 % . # 9 n 3ECTION&OCUS
"%&/2%
9/5
2%!$
-AIN)DEA
4HERELEASEOFCASHFOR
PAYROLLISATRANSACTION)T
MUSTBEJOURNALIZEDAND
POSTED
2EADTO,EARNx
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
¢HOWTOANALYZEAND
JOURNALIZETHEPAYROLL
TRANSACTIONP
¢HOWTOPOSTTHEPAYROLL
TRANSACTIONP
+EY4ERMS
3ALARIES%XPENSE
4 2 ! . 3 0! 2 % . # 9 n "USINESS4RANSACTION
"USINESS4RANSACTION
2OADRUNNERSPAYROLLREGISTERIN&IGUREnONPAGEISTHESOURCEDOCUMENTFORTHEPAYROLL
JOURNALENTRY
!.!,93)3
)DENTIFY
#LASSIFY
4HEACCOUNTS3ALARIES%XPENSE%MPLOYEES&EDERAL)NCOME4AX
0AYABLE%MPLOYEES3TATE)NCOME4AX0AYABLE3OCIAL3ECURITY
4AX0AYABLE-EDICARE4AX0AYABLE(OSPITAL)NSURANCE0REMIUMS
0AYABLE533AVINGS"ONDS0AYABLEAND#ASHIN"ANKAREAFFECTED
3ALARIES%XPENSEISANEXPENSEACCOUNT%MPLOYEES&EDERAL)NCOME
4AX0AYABLE%MPLOYEES3TATE)NCOME4AX0AYABLE3OCIAL3ECURITY
4AX0AYABLE-EDICARE4AX0AYABLE(OSPITAL)NSURANCE0REMIUMS
0AYABLEAND533AVINGS"ONDS0AYABLEARELIABILITYACCOUNTS#ASH
IN"ANKISANASSETACCOUNT
3ALARIES%XPENSEISINCREASEDBY%MPLOYEES&EDERAL
)NCOME4AX0AYABLEISINCREASEDBY%MPLOYEES3TATE
)NCOME4AX0AYABLEISINCREASEDBY3OCIAL3ECURITY4AX
0AYABLEISINCREASEDBY-EDICARE4AX0AYABLEISINCREASEDBY
(OSPITAL)NSURANCE0REMIUMS0AYABLEISINCREASEDBY
533AVINGS"ONDS0AYABLEISINCREASEDBY#ASHIN"ANKIS
DECREASEDBY
$%")4#2%$)425,%
)NCREASESINEXPENSEACCOUNTSARERECORDEDASDEBITS$EBIT3ALARIES
%XPENSEFOR
$ECREASESINASSETACCOUNTSARERECORDEDASCREDITS#REDIT#ASHIN
"ANKFOR)NCREASESINLIABILITYACCOUNTSARERECORDEDAS
CREDITS#REDIT%MPLOYEES&EDERAL)NCOME4AX0AYABLEFOR
%MPLOYEES3TATE)NCOME4AX0AYABLEFOR3OCIAL3ECURITY
4AX0AYABLEFOR-EDICARE4AX0AYABLEFOR(OSPITAL
)NSURANCE0REMIUMS0AYABLEFOR533AVINGS"ONDS0AYABLE
FOR
4!##/5.43
“«œÞiiýÊi`iÀ>Ê˜Vœ“i
/>ÝÊ*>Þ>LiÊ
->>ÀˆiÃÊÝ«i˜Ãi
iLˆÌ
£]Îxä°Óx
Ài`ˆÌ
“«œÞiiýÊ-Ì>ÌiʘVœ“i
/>ÝÊ*>Þ>LiÊ
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
iLˆÌ
Ài`ˆÌ
Óǰä£
-œVˆ>Ê-iVÕÀˆÌÞÊ/>ÝÊ*>Þ>LiÊ
œÃ«ˆÌ>Ê˜ÃÕÀ>˜Vi
*Ài“ˆÕ“ÃÊ*>Þ>LiÊ
Ài`ˆÌ
£™°xÇ
iLˆÌ
*/52.!,%.429
Ài`ˆÌ
Óx°ää
Ài`ˆÌ
ÓΰÈx
>Åʈ˜Ê>˜ŽÊ
1°-°Ê->ۈ˜}Ãʜ˜`ÃÊ*>Þ>LiÊ
iLˆÌ
Ài`ˆÌ
nΰÇÎ
iLˆÌ
i`ˆV>ÀiÊ/>ÝÊ*>Þ>LiÊ
iLˆÌ
Ài`ˆÌ
£ää°ää
iLˆÌ
iLˆÌ
Ài`ˆÌ
£]äÇ£°Ó™
,Ê"1, $!4%
$%3#2)04)/.
Ó䇇
՘i Îä ->>ÀˆiÃÊÝ«i˜Ãi
Ê “«ÞýÊi`°Ê˜V°Ê/>ÝÊ*>Þ°
Ê “«ÞýÊ-Ì>ÌiʘV°Ê/>ÝÊ*>Þ°
Ê -œVˆ>Ê-iV°Ê/>ÝÊ*>Þ°
Ê i`ˆV>ÀiÊ/>ÝÊ*>Þ°
Ê œÃ«°Ê˜Ã°Ê*Ài“ˆÕ“ÃÊ*>Þ°
Ê 1°-°Ê->ۈ˜}Ãʜ˜`ÃÊ*>Þ°
Ê >Åʈ˜Ê>˜Ž
*>Þ°Ê,i}°ÊÈÉÎäp
ŽÊ£nÈ
0/34
2%&
0!'%
$%")4
ә
#2%$)4
£ Î x ä Óx
£ ä ä ää
Ó Ç ä£
n Î ÇÎ
£ ™ xÇ
Ó Î Èx
Ó x ää
£ ä Ç £ ә
4 2 ! . 3 0! 2 % . # 9 n A
&IGURE0OSTINGTHE0AYROLL%NTRY
TOTHE'ENERAL,EDGER
,Ê"1, $!4%
Ó䇇
՘i
0/34
2%&
$%3#2)04)/.
ә
0!'%
$%")4
#2%$)4
Îä ->>ÀˆiÃÊÝ«i˜Ãi
“«œÞiiýÊi`°Ê˜V°Ê/>ÝÊ*>Þ°
“«œÞiiýÊ-Ì>ÌiʘV°Ê/>ÝÊ*>Þ°
-œVˆ>Ê-iVÕÀˆÌÞÊ/>ÝÊ*>Þ°
i`ˆV>ÀiÊ/>ÝÊ*>Þ°
œÃ«°Ê˜Ã°Ê*Ài“ˆÕ“ÃÊ*>Þ°
1°-°Ê->ۈ˜}Ãʜ˜`ÃÊ*>Þ°
>Åʈ˜Ê>˜Ž
*>ÞÀœÊ,i}°ÊÈÉÎäp
Ž°Ê£nÈ
x£{

Ó£x
ÓÓä
ÓÓx
ÓÎä
ÓÎx
£ä£
£ Î x ä Óx
£ää
ÓÇ
nÎ
£™
ÓÎ
Óx
£äÇ£
ää
ä£
ÇÎ
xÇ
Èx
ää
ә
!##/5.4 ->>ÀˆiÃÊÝ«i˜Ãi
$!4%
!##/5.4./ x£{
"!,!.#%
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
$%")4
#2%$)4
a
$!4%
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
!##/5.4./ 
"!,!.#%
$%")4
#2%$)4
a
ә
#2%$)4
Î{ È n Î £ä
ÎÈ ä Î Î Îx
£ Î x ä Óx
ә
$%")4
!##/5.4 “«œÞiiýÊi`iÀ>Ê˜Vœ“iÊ/>ÝÊ*>Þ>Li
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
£ ä ä ää
$%")4
#2%$)4
Ó ™ Î £n
Î ™ Î £n
4 2 ! . 3 0! 2 % . # 9 n B
&IGURE0OSTINGTHE0AYROLL%NTRY
TOTHE'ENERAL,EDGERCONTINUED
!##/5.4 “«œÞiiýÊ-Ì>ÌiʘVœ“iÊ/>ÝÊ*>Þ>Li
$!4%
"!,!.#%
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
!##/5.4./ Ó£x
$%")4
#2%$)4
$%")4
a
Î Ó £ £Ó
Î { n £Î
Ó Ç ä£
ә
!##/5.4 -œVˆ>Ê-iVÕÀˆÌÞÊ/>ÝÊ*>Þ>Li
$!4%
#2%$)4
"!,!.#%
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
!##/5.4./ ÓÓä
$%")4
#2%$)4
$%")4
a
Ó x ä Îx
Î Î { än
n Î ÇÎ
ә
!##/5.4 i`ˆV>ÀiÊ/>ÝÊ*>Þ>Li
$!4%
#2%$)4
"!,!.#%
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
!##/5.4./ ÓÓx
$%")4
#2%$)4
a
ә
$%")4
x n ÈÎ
Ç n Óä
£ ™ xÇ
!##/5.4 œÃ«ˆÌ>Ê˜ÃÕÀ>˜ViÊ*Ài“ˆÕ“ÃÊ*>Þ>Li
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
$!4%
!##/5.4./ ÓÎä
"!,!.#%
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
#2%$)4
$%")4
#2%$)4
a
ә
$%")4
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
!##/5.4./ ÓÎx
"!,!.#%
$%")4
a
ә
#2%$)4
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
a
ә
$%")4
#2%$)4
Ç x ää
£ ä ä ää
Ó x ää
!##/5.4 >Åʈ˜Ê>˜Ž
$!4%
{ ÇÎ
Ó n În
Ó Î Èx
!##/5.4 1°-°Ê->ۈ˜}Ãʜ˜`ÃÊ*>Þ>Li
$!4%
#2%$)4
!##/5.4./ £ä£
"!,!.#%
$%")4
#2%$)4
£ ä Ç £ ә
$%")4
£™ È £ ä Îä
£n x Î ™ ä£
#2%$)4
4 2 ! . 3 0! 2 % . # 9 n 3ECTION&OCUS
"%&/2%
9/5
2%!$
-AIN)DEA
%MPLOYERSMUSTPAYTAXESINADDITION
TOTHEAMOUNTSWITHHELDFROMTHEIR
EMPLOYEES4HISISANEXPENSEFORTHE
BUSINESS
2EADTO,EARNx
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
¢HOWTOCOMPUTEPAYROLLTAX
EXPENSEP
¢HOWTOJOURNALIZEPAYROLLTAX
EXPENSEP
¢HOWTOPOSTPAYROLLTAXEXPENSE
P
+EY4ERMS
&EDERAL5NEMPLOYMENT4AX!CT&54!
3TATE5NEMPLOYMENT4AX!CT354!
UNEMPLOYMENTTAXES
0AYROLL4AX%XPENSE
4 2 ! . 3 0! 2 % . # 9 n "USINESS4RANSACTION
"USINESS4RANSACTION
2OADRUNNERSPAYROLLREGISTERIN&IGUREnONPAGEISTHESOURCEDOCUMENTFORTHEPAYROLLTAX
JOURNALENTRY
!.!,93)3
)DENTIFY
#LASSIFY
4HEACCOUNTS0AYROLL4AX%XPENSE3OCIAL3ECURITY4AX0AYABLE
-EDICARE4AX0AYABLE3TATE5NEMPLOYMENT4AX0AYABLEAND
&EDERAL5NEMPLOYMENT4AX0AYABLEAREAFFECTED
0AYROLL4AX%XPENSEISANEXPENSEACCOUNT3OCIAL3ECURITY4AX
0AYABLE-EDICARE4AX0AYABLE3TATE5NEMPLOYMENT4AX0AYABLE
AND&EDERAL5NEMPLOYMENT4AX0AYABLEARELIABILITYACCOUNTS
0AYROLL4AX%XPENSEISINCREASEDBY3OCIAL3ECURITY4AX
0AYABLEISINCREASEDBY-EDICARE4AX0AYABLEISINCREASED
BY3TATE5NEMPLOYMENT4AX0AYABLEISINCREASEDBY
&EDERAL5NEMPLOYMENT4AX0AYABLEISINCREASEDBY
$%")4#2%$)425,%
)NCREASESINEXPENSEACCOUNTSARERECORDEDASDEBITS$EBIT0AYROLL4AX
%XPENSEFOR
)NCREASESINLIABILITYACCOUNTSARERECORDEDASCREDITS#REDIT3OCIAL
3ECURITY4AX0AYABLEFOR-EDICARE4AX0AYABLEFOR
3TATE5NEMPLOYMENT4AX0AYABLEFOR&EDERAL5NEMPLOYMENT
4AX0AYABLEFOR
4!##/5.43
*>ÞÀœÊ/>ÝÊÝ«i˜Ãi
iLˆÌ
£nǰä£
-œVˆ>Ê-iVÕÀˆÌÞÊ/>ÝÊ*>Þ>Li
Ài`ˆÌ
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
Ài`ˆÌ
nΰÇÓ
-Ì>ÌiÊ1˜i“«œÞ“i˜ÌÊ/>ÝÊ*>Þ>Li
i`ˆV>ÀiÊ/>ÝÊ*>Þ>Li
iLˆÌ
iLˆÌ
Ài`ˆÌ
£™°xn
iLˆÌ
Ài`ˆÌ
ÇÓ°™£
i`iÀ>Ê1˜i“«œÞ“i˜ÌÊ/>ÝÊ*>Þ>Li
iLˆÌ
*/52.!,%.429
Ài`ˆÌ
£ä°nä
,Ê"1, $!4%
$%3#2)04)/.
Ó䇇
՘i Îä *>ÞÀœÊ/>ÝÊÝ«i˜Ãi
Ê -œVˆ>Ê-iVÕÀˆÌÞÊ/>ÝÊ*>Þ°
Ê i`ˆV>ÀiÊ/>ÝÊ*>Þ°
Ê -Ì>ÌiÊ1˜i“«Þ“˜Ì°Ê/>ÝÊ*>Þ°
Ê i`°Ê1˜i“«Þ“˜Ì°Ê/>ÝÊ*>Þ°
Ê Ê *>ÞÀœÊ,i}°ÊÈÉÎä
0/34
2%&
0!'%
$%")4
Îä
#2%$)4
£ n Ç ä£
n Î ÇÓ
£ ™ xn
Ç Ó ™£
£ ä nä
4 2 ! . 3 0! 2 % . # 9 n &IGURE'ENERAL,EDGER!CCOUNTSAFTER
0OSTINGTHE0AYROLL4AXES%NTRY
!##/5.4 *>ÞÀœÊ/>ÝÊÝ«i˜Ãi
"!,!.#%
0/34
$%3#2)04)/. 2%&
$!4%
Ó䇇
՘i ÓÎ >>˜Vi
Îä
!##/5.4./ xÓä
$%")4
a
Îä
#2%$)4
$%")4
{ Ç n { £ä
{ ™ Ç £ ££
£ n Ç ä£
!##/5.4 -œVˆ>Ê-iVÕÀˆÌÞÊ/>ÝÊ*>Þ>Li
Ó䇇
՘i ÓÎ >>˜Vi
Îä
Îä
!##/5.4./ ÓÓä
"!,!.#%
0/34
$%3#2)04)/. 2%&
$!4%
$%")4
#2%$)4
a
ә
Îä
$%")4
n Î ÇÎ
n Î ÇÓ
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
!##/5.4./ ÓÓx
"!,!.#%
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
Îä
$%")4
#2%$)4
a
ә
Îä
$%")4
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
"!,!.#%
$%")4
#2%$)4
a
Îä
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
x n ÈÎ
Ç n Óä
™ Ç Çn
!##/5.4./ Ó{ä
a
Îä
$%")4
#2%$)4
Ç ™ Î {£
n È È ÎÓ
Ç Ó ™£
!##/5.4 i`iÀ>Ê1˜i“«œÞ“i˜ÌÊ/>ÝÊ*>Þ>Li
$!4%
#2%$)4
£ ™ xÇ
£ ™ xn
!##/5.4 -Ì>ÌiÊ1˜i“«œÞ“i˜ÌÊ/>ÝÊ*>Þ>Li
$!4%
#2%$)4
Ó x ä Îx
Î Î { än
{ £ Ç nä
!##/5.4 i`ˆV>ÀiÊ/>ÝÊ*>Þ>Li
$!4%
#2%$)4
!##/5.4./ Ó{x
"!,!.#%
$%")4
#2%$)4
£ ä nä
$%")4
#2%$)4
£ £ n nä
£ Ó ™ Èä
4 2 ! . 3 0! 2 % . # 9 n 3ECTION&OCUS
"%&/2%
9/5
2%!$
-AIN)DEA
%MPLOYERSMAKETAXDEPOSITS
ANDSENDPAYROLLREPORTSTO
THEGOVERNMENT
2EADTO,EARNx
¢HOWEMPLOYERSSEND
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
PAYROLLTAXPAYMENTSTO
THEGOVERNMENTP
¢HOWEMPLOYERSREPORT
PAYROLLINFORMATIONTOTHE
GOVERNMENTP
+EY4ERMS
&ORM
%LECTRONIC&EDERAL4AX
0AYMENT3YSTEM%&403
&ORM7
&ORM7
&ORM
&ORM
&ORM
&EDERAL4AX$EPOSIT#OUPON
"!.+.!-%
$!4%34!-0
#4
#
0&
4
TH
1UARTER
RD
1UARTER
ND
1UARTER
ST
1UARTER
4!80%2)/$
490%/&4!8
AND
$ARKENONLYONE
$ARKENONLYONE
&/2"!.+53%).-)#2%.#/$).'
)2353%
/.,9
2/!$25..%2$%,)6%293%26)#%
'!4%7!9",6$
3!#2!-%.4/#!
%-0,/9%2)$%.4)&)#!4)/..5-"%2
4!89%!2
-/.4(
!-/5.4/&$%0/3)4$O./4TYPEPLEASEPRINT
$/,,!23
#%.43
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
4 2 ! . 3 0! 2 % . # 9 n A
&IGURE&EDERAL4AX$EPOSIT#OUPON
&ORMFOR&)#!AND&EDERAL)NCOME4AXES
&ORM
&EDERAL4AX$EPOSIT#OUPON
"!.+.!-%
$!4%34!-0
#4
#
0&
4
TH
1UARTER
RD
1UARTER
ND
1UARTER
ST
1UARTER
4!80%2)/$
490%/&4!8
AND
$ARKENONLYONE
$ARKENONLYONE
&/2"!.+53%).-)#2%.#/$).'
)2353%
/.,9
2/!$25..%2$%,)6%293%26)#%
'!4%7!9",6$
3!#2!-%.4/#!
%-0,/9%2)$%.4)&)#!4)/..5-"%2
4!89%!2
-/.4(
!-/5.4/&$%0/3)4$O./4TYPEPLEASEPRINT
$/,,!23
#%.43
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
4 2 ! . 3 0! 2 % . # 9 n B
&IGURE&EDERAL4AX$EPOSIT#OUPON
&ORMFOR&EDERAL5NEMPLOYMENT4AXES
4 2 ! . 3 0! 2 % . # 9 n "USINESS4RANSACTION
"USINESS4RANSACTION
2OADRUNNERPAYSPAYROLLTAXLIABILITIES*ULYINCLUDINGEMPLOYEESFEDERALINCOMETAXES
SOCIALSECURITYTAXESAND-EDICARETAXESREFERTOLEDGERACCOUNTSIN&IGURESnANDn
!.!,93)3
)DENTIFY
#LASSIFY
4HEACCOUNTS%MPLOYEES&EDERAL)NCOME4AX0AYABLE3OCIAL3ECURITY
4AX0AYABLE-EDICARE4AX0AYABLEAND#ASHIN"ANKAREAFFECTED
%MPLOYEES&EDERAL)NCOME4AX0AYABLE3OCIAL3ECURITY4AX0AYABLE
AND-EDICARE4AX0AYABLEARELIABILITYACCOUNTS#ASHIN"ANKISAN
ASSETACCOUNT
%MPLOYEES&EDERAL)NCOME4AX0AYABLEISDECREASEDBY
3OCIAL3ECURITY4AX0AYABLEISDECREASEDBY-EDICARE4AX
0AYABLEISDECREASEDBY#ASHIN"ANKISDECREASEDBY
$%")4#2%$)425,%
$ECREASESINLIABILITYACCOUNTSARERECORDEDASDEBITS$EBIT%MPLOYEES
&EDERAL)NCOME4AX0AYABLEFOR3OCIAL3ECURITY4AX0AYABLE
FOR-EDICARE4AX0AYABLEFOR
$ECREASESINASSETACCOUNTSARERECORDEDASCREDITS#REDIT#ASHIN
"ANKFOR
4!##/5.43
“«œÞiiýÊi`iÀ>
˜Vœ“iÊ/>ÝÊ*>Þ>Li
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
iLˆÌ
Ιΰ£n
-œVˆ>Ê-iVÕÀˆÌÞÊ/>ÝÊ*>Þ>Li
Ài`ˆÌ
iLˆÌ
{£Ç°nä
i`ˆV>ÀiÊ/>ÝÊ*>Þ>Li
iLˆÌ
™Ç°Çn
*/52.!,%.429
>Åʈ˜Ê>˜Ž
Ài`ˆÌ
Ài`ˆÌ
Ài`ˆÌ
™än°ÇÈ
iLˆÌ
,Ê"1, $!4%
$%3#2)04)/.
Ó䇇
ÕÞ £x “«ÞýÊi`°Ê˜V°Ê/>ÝÊ*>Þ°
-œVˆ>Ê-iVÕÀˆÌÞÊ/>ÝÊ*>Þ°
i`ˆV>ÀiÊ/>ÝÊ*>Þ°
>Åʈ˜Ê>˜Ž
…iVŽÊÓän
#OPYRIGHT©BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
0/34
2%&
0!'%
$%")4
Σ
#2%$)4
Î ™ Î £n
{ £ Ç nä
™ Ç Çn
™ ä n ÇÈ
4 2 ! . 3 0! 2 % . # 9 n "USINESS4RANSACTION
"USINESS4RANSACTION
2OADRUNNERPAYSTOTHESTATE4HISISTHEAMOUNTOFSTATEINCOMETAXWITHHELDFROMEMPLOYEES
EARNINGSASINDICATEDINTHE%MPLOYEES3TATE)NCOME4AX0AYABLEACCOUNTSHOWNIN&IGUREn
!.!,93)3
)DENTIFY
#LASSIFY
4HEACCOUNTS%MPLOYEES3TATE)NCOME4AX0AYABLEAND#ASHIN"ANK
AREAFFECTED
%MPLOYEES3TATE)NCOME4AX0AYABLEISALIABILITYACCOUNT#ASHIN
"ANKISANASSETACCOUNT
%MPLOYEES3TATE)NCOME4AX0AYABLEISDECREASEDBY#ASH
IN"ANKISDECREASEDBY
$%")4#2%$)425,%
$ECREASESINLIABILITIESAREDEBITS$EBIT%MPLOYEES3TATE)NCOME4AX
0AYABLEFOR
$ECREASESINASSETSARECREDITS#REDIT#ASHIN"ANKFOR
4!##/5.43
“«œÞiiýÊ-Ì>Ìi
˜Vœ“iÊ/>ÝÊ*>Þ>Li
iLˆÌ
Î{n°£Î
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
*/52.!,%.429
>Åʈ˜Ê>˜Ž
Ài`ˆÌ
Ài`ˆÌ
Î{n°£Î
iLˆÌ
,Ê"1, $!4%
$%3#2)04)/.
Ó䇇
ÕÞ £x “«ÞýÊ-Ì>ÌiʘV°Ê/>ÝÊ*>Þ°
>Åʈ˜Ê>˜Ž
…iVŽÊÓä™
0/34
2%&
0!'%
$%")4
ÎÓ
#2%$)4
Î { n £Î
Î { n £Î
4 2 ! . 3 0! 2 % . # 9 n "USINESS4RANSACTION
"USINESS4RANSACTION
2OADRUNNERPAYSFOR&54!TAXES4HISISTHEBALANCEOFTHE&EDERAL5NEMPLOYMENT4AX
0AYABLEACCOUNTSHOWNIN&IGUREn
!.!,93)3
)DENTIFY
#LASSIFY
4HEACCOUNTS&EDERAL5NEMPLOYMENT4AX0AYABLEAND#ASHIN"ANK
AREAFFECTED
&EDERAL5NEMPLOYMENT4AX0AYABLEISALIABILITYACCOUNT#ASHIN
"ANKISANASSETACCOUNT
&EDERAL5NEMPLOYMENT4AX0AYABLEISDECREASEDBY#ASHIN
"ANKISDECREASEDBY
¥
$ECREASESINLIABILITYACCOUNTSARERECORDEDASDEBITS$EBIT&EDERAL
5NEMPLOYMENT4AX0AYABLEFOR
$ECREASESINASSETACCOUNTSARERECORDEDASCREDITS#REDIT#ASHIN
"ANKFOR
4!##/5.43
¥
$%")4#2%$)425,%
&EDERAL5NEMPLOYMENT
4AX0AYABLE
$EBIT
#ASHIN"ANK
#REDIT
#REDIT
$EBIT
¥
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
*/52.!,%.429
'%.%2!,*/52.!,
$!4%
$%3#2)04)/.
Ó䇇
ÕÞ £x i`°Ê1˜i“«œÞ“i˜ÌÊ/>ÝÊ*>Þ°
>Åʈ˜Ê>˜Ž
…iVŽÊÓ£ä
0/34
2%&
0!'%
$%")4
ÎÎ
#2%$)4
£ Ó ™ Èä
£ Ó ™ Èä
4 2 ! . 3 0! 2 % . # 9 n "USINESS4RANSACTION
"USINESS4RANSACTION
2OADRUNNERPAYSTOTHESTATE4HISISTHESTATEUNEMPLOYMENTTAXLIABILITYASSHOWNINTHE3TATE
5NEMPLOYMENT4AX0AYABLEACCOUNTIN&IGUREn
!.!,93)3
)DENTIFY
#LASSIFY
4HEACCOUNTS3TATE5NEMPLOYMENT4AX0AYABLEAND#ASHIN"ANKARE
AFFECTED
3TATE5NEMPLOYMENT4AX0AYABLEISALIABILITYACCOUNT#ASHIN"ANK
ISANASSETACCOUNT
3TATE5NEMPLOYMENT4AX0AYABLEISDECREASEDBY#ASHIN
"ANKISDECREASEDBY
¥
$ECREASESINLIABILITYACCOUNTSARERECORDEDASDEBITS$EBIT3TATE
5NEMPLOYMENT4AX0AYABLEFOR
$ECREASESINASSETACCOUNTSARERECORDEDASCREDITS#REDIT#ASHIN
"ANKFOR
4!##/5.43
¥
$%")4#2%$)425,%
-Ì>ÌiÊ1˜i“«œÞ“i˜Ì
-Ì>ÌiÊ1˜i“«œÞ“i˜Ì
/>ÝÊ*>Þ>Li
/>ÝÊ*>Þ>Li
iLˆÌ
iLˆÌ
nÈȰÎÓ
nÈȰÎÓ
Ài`ˆÌ
Ài`ˆÌ
>Åʈ˜Ê>˜Ž
>Åʈ˜Ê>˜Ž
Ài`ˆÌ
Ài`ˆÌ
nÈȰÎÓ
nÈȰÎÓ
iLˆÌ
iLˆÌ
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
¥
*/52.!,%.429
'%.%2!,*/52.!,
$!4%
$%3#2)04)/.
Ó䇇
ÕÞ £x -Ì>ÌiÊ1˜i“«œÞ“i˜ÌÊ/>ÝÊ*>Þ°
>Åʈ˜Ê>˜Ž
…iVŽÊÓ££
0/34
2%&
0!'%
$%")4
Î{
#2%$)4
n È È ÎÓ
n È È ÎÓ
4 2 ! . 3 0! 2 % . # 9 n "USINESS4RANSACTION
"USINESS4RANSACTION
/N*ULY2OADRUNNERPAYSFORHOSPITALINSURANCEPREMIUMS2EFERTO&IGUREn
!.!,93)3
)DENTIFY
#LASSIFY
4HEACCOUNTS(OSPITAL)NSURANCE0REMIUMS0AYABLEAND#ASHIN
"ANKAREAFFECTED
(OSPITAL)NSURANCE0REMIUMS0AYABLEISALIABILITYACCOUNT#ASHIN
"ANKISANASSETACCOUNT
(OSPITAL)NSURANCE0REMIUMS0AYABLEISDECREASEDBY#ASH
IN"ANKISDECREASEDBY
$%")4#2%$)425,%
$ECREASESINLIABILITIESAREDEBITS$EBIT(OSPITAL)NSURANCE0REMIUMS
0AYABLEFOR
$ECREASESINASSETSARECREDITS#REDIT#ASHIN"ANKFOR
4!##/5.43
œÃ«ˆÌ>Ê˜ÃÕÀ>˜Vi
*Ài“ˆÕ“ÃÊ*>Þ>Li
iLˆÌ
Ón°În
*/52.!,%.429
Ài`ˆÌ
Ài`ˆÌ
Ón°În
iLˆÌ
,Ê"1, $!4%
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
>Åʈ˜Ê>˜Ž
$%3#2)04)/.
Ó䇇
ÕÞ £x œÃ«ˆÌ>Ê˜Ã°Ê*Ài“ˆÕ“ÃÊ*>Þ°
>Åʈ˜Ê>˜Ž
…iVŽÊÓ£Ó
0/34
2%&
0!'%
$%")4
Îx
#2%$)4
Ó n În
Ó n În
4 2 ! . 3 0! 2 % . # 9 n &IGURE'ENERAL,EDGER!CCOUNTS!FTER
0OSTINGOF0AYROLL,IABILITIES0AYMENTS
!##/5.4 “«œÞii½ÃÊi`iÀ>Ê˜Vœ“iÊ/>ÝÊ*>Þ>Li
"!,!.#%
0/34
$%3#2)04)/. 2%&
$!4%
Ó䇇
՘i ÓÎ >>˜Vi
Îä
ÕÞ £x
!##/5.4./ 
$%")4
a
ә
Σ
#2%$)4
$%")4
Ó ™ Î £n
Î ™ Î £n
£ ä ä ää
Î ™ Î £n
!##/5.4 “«œÞii½ÃÊ-Ì>ÌiʘVœ“iÊ/>ÝÊ*>Þ>Li
Ó䇇
՘i ÓÎ >>˜Vi
Îä
ÕÞ £x
!##/5.4./ Ó£x
"!,!.#%
0/34
$%3#2)04)/. 2%&
$!4%
$%")4
a
ә
ÎÓ
#2%$)4
$%")4
Î Ó £ £Ó
Î { n £Î
Î { n £Î
!##/5.4./ ÓÓä
"!,!.#%
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
Îä
ÕÞ £x
#2%$)4
Ó Ç ä£
!##/5.4 -œVˆ>Ê-iVÕÀˆÌÞÊ/>ÝÊ*>Þ>Li
$!4%
#2%$)4
$%")4
a
ә
Îä
Σ
#2%$)4
$%")4
Ó x ä Îx
Î Î { än
{ £ Ç nä
n Î ÇÎ
n Î ÇÓ
{ £ Ç nä
!##/5.4 i`ˆV>ÀiÊ/>ÝÊ*>Þ>Li
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
Ó䇇
՘i ÓÎ >>˜Vi
Îä
Îä
ÕÞ £x
!##/5.4./ ÓÓx
"!,!.#%
0/34
$%3#2)04)/. 2%&
$!4%
$%")4
a
ә
Îä
Σ
#2%$)4
$%")4
x n ÈÎ
Ç n Óä
™ Ç Çn
™ Ç Çn
!##/5.4./ ÓÎä
"!,!.#%
0/34
$%3#2)04)/. 2%&
Ó䇇
՘i ÓÎ >>˜Vi
Îä
ÕÞ £x
$%")4
a
ә
Îx
#2%$)4
$%")4
{ ÇÎ
Ó n În
Ó n În
0/34
$%3#2)04)/. 2%&
*UNE "ALANCE
*ULY '
'
!##/5.4./ "!,!.#%
$%")4
#2%$)4
$%")4
0/34
$%3#2)04)/. 2%&
*UNE "ALANCE
*ULY '
'
#2%$)4
!##/5.4 &EDERAL5NEMPLOYMENT4AX0AYABLE
$!4%
#2%$)4
Ó Î Èx
!##/5.4 3TATE5NEMPLOYMENT4AX0AYABLE
$!4%
#2%$)4
£ ™ xÇ
£ ™ xn
!##/5.4 œÃ«ˆÌ>Ê˜ÃÕÀ>˜ViÊ*Ài“ˆÕ“Ê*>Þ>Li
$!4%
#2%$)4
!##/5.4./ "!,!.#%
$%")4
#2%$)4
$%")4
#2%$)4
2OADRUNNER$ELIVERY3ERVICE
'ATEWAY"LVD
3ACRAMENTO#!
-Ì>ÌiÊÜ>}iÃ]Ê̈«Ã]ÊiÌV°
#OPY&OR3TATE#ITYOR,OCAL4AX$EPARTMENT
7AGEAND4AX
3TATEMENT
%MPLOYERSSTATE)$NO
7‡Ó
#!
-Ì>Ìi
%MILY-+ARDOS
%AST-AIN3TREET
3ACRAMENTO#!
E %MPLOYEESNAMEADDRESSAND:)0CODE
888888
D %MPLOYEESSOCIALSECURITYNUMBER
&ORM
`Û>˜ViÊ
Ê«>ޓi˜Ì
œ˜µÕ>ˆvˆi`Ê«>˜Ã
-Ì>Ìiʈ˜Vœ“iÊÌ>Ý
ŏ`°
i“«°
-ÕL̜Ì>
iviÀÀi`
Vœ“«i˜Ã>̈œ˜
œV>ÊÜ>}iÃ]Ê̈«Ã]ÊiÌV° œV>Êˆ˜Vœ“iÊÌ>Ý
i}>
Ài«°
"̅ii˜ivˆÌÃʈ˜VÕ`i`ʈ˜ÊLœÝÊ£
i«i˜`i˜ÌÊV>ÀiÊLi˜ivˆÌÃ
œV>Ìi`Ê̈«Ã
i`ˆV>ÀiÊÌ>ÝÊ܈̅…i`
-œVˆ>ÊÃiVÕÀˆÌÞÊÌ>ÝÊ܈̅…i`
i`iÀ>Êˆ˜Vœ“iÊÌ>ÝÊ܈̅…i`
$EPARTMENTOFTHE4REASURYn)NTERNAL2EVENUE3ERVICE
œV>ˆÌÞʘ>“i
-Ì>ÌÕ̜ÀÞ iVi>Ãi` *i˜Ãˆœ˜
i“«œÞii
«>˜
-œVˆ>ÊÃiVÕÀˆÌÞÊ̈«Ã
i`ˆV>ÀiÊÜ>}iÃÊ>˜`Ê̈«Ã
-œVˆ>ÊÃiVÕÀˆÌÞÊÜ>}iÃ
7>}iÃ]Ê̈«Ã]ʜ̅iÀÊVœ“«i˜Ã>̈œ˜
C %MPLOYERSNAMEADDRESSAND:)0CODE
/-".O
B %MPLOYERSIDENTIFICATIONNUMBER
A #ONTROLNUMBER
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
4 2 ! . 3 0! 2 % . # 9 n &IGUREn &ORM77AGEAND
4AX3TATEMENT
4 2 ! . 3 0! 2 % . # 9 n &IGUREn&ORM
2OADRUNNER$ELIVERY3ERVICE
*UNE
'ATEWAY"LVD
3ACRAMENTO#!
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
-ARIA3ANCHEZ
>Àˆ>Ê->˜V…iâ]Ê"ܘiÀ
-ARIA3ANCHEZ
'ATEWAY"LVD
3ACRAMENTO#!
2OADRUNNER$ELIVERY3ERVICE
#OPYRIGHT¥BY4HE-C'RAW(ILL#OMPANIES)NC!LLRIGHTSRESERVED
/WNER
4 2 ! . 3 0! 2 % . # 9 n &IGUREn4RANSMITTALOF7AGEAND
4AX3TATEMENTS