The payroll records of Brownlee Company provided the following information for the weekly pay period ended March 23, 2018:

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, 2018 Earnings to End of Daily Time MTWTFSS 11 Employee No. Pay Rate Hospital Union Previous Dues Employees Insurance Week 88888 40 78678 40 16.00 43,000 Ray Loran 40.00 40.00 Kathy Sousa Gary Smith 15.00 46,000 12 36.00 40.00 8 8 08 8 44 8 888800 32.00 40.00 13 14.00 21,000 Nicole Parton 40.00 14 40.00 16.00 32,000 0 6|666|8|8 36.00 40.00 16.00 Diana Wood 15 36,000 77.00 Totals 200.00