In preparing for next year, Tony Freedman has hired two employees to work on an hourly basis assisting with some troubleshooting and repair work. 

Assume the following details:
a. The following accounts have been added to the chart of accounts: Wages Expense, 5110; Income Taxes Payable, 2020; CPP Payable, 2030; EI Payable, 2040; and Wages Payable, 2010.
b. CPP is deducted at 5.10% (considering $3,500 yearly exemption).
c. EI is deducted at 1.62% of gross earnings.
d. Both employees pay income taxes at a rate of 20%.
e. Each employee earns $20 an hour and is paid time-and-a-half for hours worked in excess of 40 weekly.

Assignment
1. Record the partial transactions listed below in the appropriate journal and post to the general ledger.
2. Prepare a payroll register.
3. Prepare a trial balance as of November 30, 2022.

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Nov. 1 Billed Vita Needle Company $6,800, invoice No. 12686, for services rendered. 4 Billed Accu Pac, Inc. $3,900, invoice No. 12687, for services rendered. 5 8 Paid the two employees' wages: Lance Klumm, 38 hours, and Aurelle Hall, 42 hours (cheques No. 258 and No. 259). Received the phone bill, $150. 11 12 15 Purchased new shop benches, $1,400 on account from System Design Furniture (invoice No. 8771) (purchase order No. 4013). 18 19 Collected $500 of the amount due from Taylor Golf. Paid the two employees' wages: Lance Klumm, 34 hours, and Aurelle Hall, 36 hours (cheques No. 260 and No. 261). Collected $800 of the amount due from Taylor Golf. Purchased a photo copier for the office from Multi Systems Inc. on credit, $450 (invoice No. 1784) (purchase order No. 4014). 22 Paid the two employees' wages: Lance Klumm, 32 hours and Aurelle Hall, 35 hours (cheques No. 262 and No. 263). 25 Collected half of the amount due from Vita Needle Company re Nov. 1 transaction. 29 Paid the two employees wages: Lance Klumm, 38 hours, and Aurelle Hall, 44 hours (cheques No. 264 and No. 265). 29 Rent expired for October and November, $800.