Payroll bookkeeping practice

Record payroll using fictional, stated rates (not tax advice).

Item 1 of 15

Freeintermediate

Record payroll with withholdings

On Mar 15, 2026, Corner Bean Café pays gross wages of $7,900.00. Using this exercise's fictional combined withholding rate of 15%, it withholds $1,185.00 and pays employees the net amount in cash.

Entry date

Corner Bean Café · accrual basis · USD

Journal entry lines
Account	Debit	Credit


Totals	$0.00	$0.00

Enter amounts to see totals.