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An accountant's sheet of payroll with employee names, hours per day, and pay rate. "Wages are usually calculated on the basis of 8 or 10 hours to a day. In finding the amount due, in order to avoid fractions, it is best to find the total time in hours, multiply by the rate per day and then divide by 8 or 10, carrying decimals to three places." -Moore, 1907

Pay Roll

An accountant's sheet of payroll with employee names, hours per day, and pay rate. "Wages are usually…