Adam’s DJ Services has three employees who work on an hourly basis and are paid weekly. The current CPP rate is 4.95%; the current EI rate is 1.88%; and the appropriate income tax rate is 23%. Each employee contributes a portion of their pay to the United Way. Payroll information for the week ending August 20, 2017 is listed below. (No employee has reached the maximum for CPP and EI deductions.) 

Required 

a. Calculate gross and net pay for each employee (employees are paid overtime rate of 1.5 after working 40 hours), and complete the payroll register. Remember to properly account for the $3,500 exemption. 

b. Prepare the journal entry to record this payroll.

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United Way Hourly Rate $15.00 Total Hours Employee E. VanWyk J. Parker L. Murray 40 $15.00 45 17.50 17.00 38 14.25 14.00