1. Why do the negative health effects associated with thinness and attempts to be thin receive relatively little attention when compared with the focus that has been put on obesity? Why should employers be concerned about the negative health effects associated with being under– or overweight? 2. The association between excess weight and higher absences, medical fees, and benefit costs is clear. What is the meaning of this relationship regarding weight discrimination for the many individuals who are overweight and for organizational policymakers? How should organizations address weight-based discrimination, given these clear, costly associations? 3. Presentations are everywhere. We see evidence of speakers addressing audiences to accomplish specific purposes in the media and in real life situations. It is important to understand the factors that make a speaker effective or ineffective, dynamic or a dud. Describe a presentation/speech that you observed in the media or in real life. Give a brief description of the situation and evaluate the effectiveness of the speaker and message based on your observations. Use concepts from the unit reading to support your analysis. Consider the following in your analysis: Was the message clear? Did the audience appear to be engaged? What verbal or nonverbal elements enhanced or detracted from the message? Overall, do you think the message and delivery was impactful? Why or why not? How could it have been improved? Why or why not? Provide examples. 4. Both enthusiasm and boredom are contagious. What does this mean for you as a presenter? How can you avoid being a boring speaker? Support your viewpoint and provide examples. Written ExerciseModule 10 Written AssignmentFor this exercise, conduct an internet search or use your assigned reading to answer the following questions:Instructor Feedback1What is a garnishment? Identify two or three garnishments and explain how they affect employee wages.2How does the process for filing federal payroll taxes differ from state payroll taxes?3What forms are used to file federal and state taxes? What are some differences that may occur among states?4What challenges do payroll professionals encounter during the payroll process? Discuss at least two challenges and provide a possible solution for each. Payroll ProblemsModule 10 Payroll ProblemsProblem 10.1Payroll for the period was $45,000. Of that, taxes withheld from employees included state income taxes of $1,300, federal income taxes of $2,500, and FICA Taxes (OASDI and HI).The OASDI taxes withheld were $250 and the HI taxes were $1,100. Journalize the payroll accrual.General JournalAccountDebitCreditProblem 10.2Payroll for the period was $52,000. Of that, taxes withheld from employees included state income taxes of $1,450, federal income taxes of $2,105, and FICA Taxes (OASDI and HI).The OASDI taxes withheld were $325 and the HI taxes were $1,702. Additionally, employees had insurance premiums, union dues, and 4 ...

1. 1. Why do the negative health effects associated with thinness
and attempts to be thin receive relatively little attention when
compared with the focus that has been put on obesity? Why
should employers be concerned about the negative health effects
associated with being under– or overweight?
2. The association between excess weight and higher absences,
medical fees, and benefit costs is clear. What is the meaning of
this relationship regarding weight discrimination for the many
individuals who are overweight and for organizational
policymakers? How should organizations address weight-based
discrimination, given these clear, costly associations?
3. Presentations are everywhere. We see evidence of speakers
addressing audiences to accomplish specific purposes in the
media and in real life situations. It is important to understand
the factors that make a speaker effective or ineffective, dynamic
or a dud. Describe a presentation/speech that you observed in
the media or in real life. Give a brief description of the
situation and evaluate the effectiveness of the speaker and
message based on your observations. Use concepts from the unit
reading to support your analysis. Consider the following in your
analysis: Was the message clear? Did the audience appear to be
engaged? What verbal or nonverbal elements enhanced or
detracted from the message? Overall, do you think the message
and delivery was impactful? Why or why not? How could it
have been improved? Why or why not? Provide examples.
4. Both enthusiasm and boredom are contagious. What does this
mean for you as a presenter? How can you avoid being a boring
speaker? Support your viewpoint and provide examples.
Written ExerciseModule 10 Written AssignmentFor this
exercise, conduct an internet search or use your assigned

2. reading to answer the following questions:Instructor
Feedback1What is a garnishment? Identify two or three
garnishments and explain how they affect employee
wages.2How does the process for filing federal payroll taxes
differ from state payroll taxes?3What forms are used to file
federal and state taxes? What are some differences that may
occur among states?4What challenges do payroll professionals
encounter during the payroll process? Discuss at least two
challenges and provide a possible solution for each.
Payroll ProblemsModule 10 Payroll ProblemsProblem
10.1Payroll for the period was $45,000. Of that, taxes withheld
from employees included state income taxes of $1,300, federal
income taxes of $2,500, and FICA Taxes (OASDI and HI).The
OASDI taxes withheld were $250 and the HI taxes were $1,100.
Journalize the payroll accrual.General
JournalAccountDebitCreditProblem 10.2Payroll for the period
was $52,000. Of that, taxes withheld from employees included
state income taxes of $1,450, federal income taxes of $2,105,
and FICA Taxes (OASDI and HI).The OASDI taxes withheld
were $325 and the HI taxes were $1,702. Additionally,
employees had insurance premiums, union dues, and 401k
contributions deductedfrom their paychecks, which were $900,
$300, and $1,100 respectively. Journalize the payroll
accrual.General JournalAccountDebitCreditProblem 10.3Payroll
for the period was $69,500. Of that, taxes withheld from
employees included state income taxes of $1,355, federal
income taxes of $2,684, and FICA Taxes (OASDI and HI).The
OASDI taxes withheld were $289 and the HI taxes were $1,408.
Additionally, employees had health insurance premiums, union
dues, and 401k contributions deductedfrom their paychecks,
which were $1,400, $875, and $3,650 respectively. The
Employer had matching social security obligations and incurred
FUTA taxes of $480 and SUTA taxes of $1,560.The employer
also matched the healthcare and 401k contributions. Record the
payroll accruals.General JournalAccountDebitCredit
Continuing Problem InstructionsContinuing Problem

3. InstructionsIn this last phase of your work on the Continuing
Payroll Problem, you will calculate the net pay for each
employee. Refer to the partially completed payroll registers
from prior modules. 1. Determine the net pay for each
employee. The net pay for each employee is obtained by
subtracting the total amount of all deductions from the total
earnings. 2. Foot all money columns of the payroll register, and
prove the accuracy of the column totals. Prepare the journal
entries as of January 07 to record the payroll and the payroll
taxes accruals for the week ending January 7. Record payment
of wages as of Friday, January 12.
Continuing Problem WorksheetContinuing Problem
WorksheenNorth Country Hotel and ResortPayroll RegisterFor
the Period Ending: Jan. 07, 20XXNo.EmployeeMarital
StatusAllow.Regular EarningsOvertime EarningsDeductionsNet
PayTaxable
EarningsOASDIHIFITSITSUTACITSIMPLEGROUPHEALTHN
et HoursHourly RateEarningsHoursHourly RateEarningsTotal
EarningsGroup LifeHealth Plan401K /
SimpleFICAFITSITCITSUTACheck
No.AmountOASDIHIFUTASUTA0.0620.01450.03070.00070.03
INSINSpayoasdihifutasutaOASDIHI300Adams, NikkiS140$
12.50$ 500.000$18.75- 0$ 500.00$ 5.00$ 50.00$ 20.00$
27.00$ 3.25$ 39.00$ 8.60$ 4.30$ 500.0021313$ 222.85$
27.00$ 3.25OOOO$ 270.0030030018.60
Mark Sears: Enter as a formula of taxable earnings x OASDI
rate
4.35
Mark Sears: Enter as a formula of taxable earnings x HI rate
17.009.210.219.0020.000.851.65219.13300.00300.00300.00300.
00111Barr, StephanieS040$ 13.00$ 520.008$19.50156.00$
676.00$ 5.00$ 50.00$ 50.00$ 36.50$ 4.39$ 71.00$
11.52$ 5.76$ 676.0021314$ 286.79$ 36.50$ 4.39OOOO$

4. 365.0429087.04377.0423.385.4734.0011.580.2611.3150.000.85
1.65238.55377.04377.04377.04377.04208Duginski,
SamuelM239.5$ 16.75$ 661.630$25.13- 0$ 661.63$ 5.00$
100.00$ 40.00$ 35.73$ 4.30$ 21.00$ 10.43$ 5.22$
661.6321315$ 372.67$ 35.73$ 4.30OOOO$
357.28303.75303.7518.834.40-
09.330.219.1140.000.851.65219.36303.75303.75303.75303.751
98Glander, MorganM440$ 14.00$ 560.006$21.00126.00$
686.00$ 5.00$ 100.00$ 50.00$ 37.04$ 4.46$ 7.00$
10.72$ 5.36$ 686.0021316$ 405.98$ 37.04$ 4.46OOOO$
370.4431671.1387.124.005.61-
011.880.2711.6150.000.851.65281.22387.10387.10387.10387.1
0189Hines, TerranceS240$ 18.25$ 730.000$27.38- 0$
730.00$ 5.00$ 50.00$ 20.00$ 39.42$ 4.75$ 62.00$
13.20$ 6.60$ 730.0021317$ 284.83$ 39.42$ 4.75OOOO$
394.2039039024.185.6619.0011.970.2711.7020.00-
01.65295.57390.00390.00390.00390.0068Jama, AdamoM340$
26.25$ 1,050.001.75$39.3868.91$ 1,118.91$ 10.00$
100.00$ 40.00$ 60.42$ 7.27$ 70.00$ 19.58$ 9.79$
1,118.9121318$ 497.64$ 60.42$ 7.27OOOO$
604.2151524.15539.1533.437.8211.0016.550.3816.1740.000.85
1.65411.30539.15539.15539.15539.1545Lee, MinM640$
27.55$ 1,102.004$41.33165.30$ 1,267.30$ 10.00$ 100.00$
50.00$ 68.43$ 8.24$ 57.00$ 22.35$ 11.17$
1,267.3021319$ 575.74$ 68.43$ 8.24OOOO$
684.30392.31392.3124.325.69-
012.040.2711.7750.000.851.65285.71392.31392.31392.31392.3
117Rorberts, TammiS140$ 36.63$ 1,465.200$54.95- 0$
1,465.20$ 10.00$ 50.00$ 60.00$ 79.12$ 9.52$ 229.30$
27.10$ 13.55$ 1,465.2021320$ 435.53$ 79.19$
9.53OOOO$
791.93542.31542.3133.627.8647.0016.650.3816.2760.00-
01.65358.88542.31542.31542.31542.3112Vick, TomikaM540$
49.10$ 1,964.001$73.6573.65$ 2,037.65$ 10.00$ 100.00$
30.00$ 110.03$ 13.24$ 187.25$ 38.15$ 19.08$
2,037.6521321$ 731.73$ 110.02$ 13.24OOOO$

5. 1,100.25348.4652.28400.7424.855.81-
012.300.2812.0230.000.851.65312.98400.74400.74400.74400.7
49Yo, MargaretM7$ 2,403.85- 0$ 2,403.85$ 15.00$
100.00$ 80.00$ 129.81$ 15.63$ 222.86$ 44.48$ 22.24$
2,403.8521322$ 860.75$ 129.81$ 15.63OOOO$
1,298.081000100062.0014.5024.0030.700.7030.0080.000.851.6
5755.601,000.001,000.001,000.001,000.00 Totals$
10,956.68589.86$ 11,546.53$ 80.00$ 800.00$ 440.00$
623.51$ 75.05$ 966.41$ 206.13$ 103.07$ 11,546.53$
4,674.51$ 623.56$ 75.06OOOO$ 6,235.574,397.83
Mark Sears: Enter as formula totaling column
234.57
Mark Sears: Enter as formula totaling column
4,632.40
Mark Sears: Enter as formula totaling column
287.21
Mark Sears: Enter as formula totaling column
67.17
Mark Sears: Enter as formula totaling column
152.00
Mark Sears: Enter as formula totaling column
142.21
Mark Sears: Enter as formula totaling column
3.24
Mark Sears: Enter as formula totaling column
138.97
Mark Sears: Enter as formula totaling column

6. 440.00
Mark Sears: Enter as formula totaling column
6.80
Mark Sears: Enter as formula totaling column
16.50
Mark Sears: Enter as formula totaling column
3,378.29
Mark Sears: Enter as formula totaling column
4,632.40
Mark Sears: Enter as formula totaling column
4,632.40
Mark Sears: Enter as formula totaling column
4,632.40
Mark Sears: Enter as formula totaling column
4,632.40
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as a formula of taxable earnings x OASDI
rate
Mark Sears: Enter as a formula of taxable earnings x HI rate
Mark Sears: Enter as formula totaling column

7. Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
JournalDateAccountDebitCreditTaxableOASDI
EarningsRateTax01/07/20XXSalaries and Wages
Expense11547.65OASDI$ 524.564,632.40Employee FIT
Payable$ 962.53287.21Employee SIT Payable$ 206.15HI
Tax67.17TaxableEmpoyee SUTA Payable$ 6,235.57HI$
75.06152.00EarningsRateNet FUTAEmployee CIT Payabale$
103.08142.214,632.400.00627.79FICA - OASDI Payable$
623.563.24SUTAFICA - HI Payable$ 75.06FUTA
Tax138.974,632.400.036785170.40401K Contributions Payable$
440.00FUTA$ - 0440.00Group Insurance Premiums Payable$
75.006.80Health Insurance Premiums Payable$ 800.00SUTA
Tax16.50Salaries and Wages Payable$ 2,026.70SUTA$
11,546.530.0585$ 675.473,378.2901/07/20XXPayroll Taxes
Expense$ 7,507.33552.58FICA - OASDI Payable$
623.56287.21FICA - HI Payabale$ 75.0667.17FUTA Taxes
Payable$ - 027.79SUTA Taxes Payable$
6,235.57170.4001/14/20XXSalaries and Wages Payable$
4,674.513,378.29Cash$ 573.143,378.29