Barbara is an employee of baltimore company. baltimore company pays employees the friday after the wages are earned. overtime in excess of 40 hours must be paid at 150% of the normal hourly rate. social security taxes are 6.2% and medicare taxes are 1.45%. the federal unemployment tax rate is 1.2% and the state unemployment tax rate is 3.0%. barbara's wages, including the current pay period, will not exceed the limits for social security, medicare and unemployment taxes. barbara earns $20 per hour and worked 47 hours for the week ended january 13 , 2019. baltimore will withhold $220 federal income taxes. use this information to determine the total payroll tax expense for baltimore company as related to barbara's earnings. (round to the closest cent)

The expenditures and receipts below are related to land, land improvements, and buildings acquired for use in a business enterprise. the receipts are enclosed in parentheses. money borrowed to pay building contractor (signed a note) $(276,500 ) (b) payment for construction from note proceeds 276,500 (c) cost of land fill and clearing 11,220 (d) delinquent real estate taxes on property assumed by purchaser 8,340 (e) premium on 6-month insurance policy during construction 12,060 (f) refund of 1-month insurance premium because construction completed early (2,010 ) (g) architect’s fee on building 27,040 (h) cost of real estate purchased as a plant site (land $206,800 and building $55,900) 262,700 (i) commission fee paid to real estate agency 9,620 (j) installation of fences around property 4,030 (k) cost of razing and removing building 10,130 (l) proceeds from salvage of demolished building (4,910 ) (m) interest paid during construction on money borrowed for construction 13,700 (n) cost of parking lots and driveways 17,690 (o) cost of trees and shrubbery planted (permanent in nature) 14,080 (p) excavation costs for new building 2,950 identify each item by letter and list the items in columnar form.