The payroll records of Brownlee Company provided the following information for the weekly pay period ended March 23, 2015:

Required
1. Enter the relevant information in the proper columns of a payroll register and complete the register; calculate CPP and EI deductions. Charge the wages of Kathy Sousa to Office Wages Expense and the wages of the remaining employees to Service Wages Expense. Calculate income tax deductions at 20% of gross pay. Employees are paid an overtime premium of 50% for all hours in excess of 40 per week.
2. Prepare general journal entries to record the payroll register information, including the employer’s expenses.

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Payroll Week Ended March 23, 2015 Earnings to End of Employee Hospital Daily Time Pay Union Previous MT W T Fss Rate 8 8 88 8 40 40.00 7 8 6 7 8 40 88088 4 4 Employees No. Insurance Dues Week Ray Loran 11 40.00 16.00 43,000 Kathy Sousa 12 36.00 40.00 15.00 46,000 Gary Smith 13 32.00 40.00 14.00 21,000 40.00 Nicole Parton 14 8 8 8 8 80 0 40.00 16.00 32,000 0 6 6 6 6 8 8 Diana Wood 15 36.00 40.00 15.00 36,000 Totals 200.00 76.00