G. Flay has three employees (A, B and C).
A gets paid £6.00 per hour and worked 35 hours normal time this week and 2 hours overtime.
B gets paid £7.00 per hour and worked 35 hours normal time this week and 5 hours overtime.
C gets paid £7.50 per hour and worked 35 hours normal time this week.
Overtime is paid at the rate of time plus 50 per cent.
All of the employees have received income from a different activity which fully used up their tax free allowance. Therefore they are subject to income tax on the full amount earned. G. Flay deducts 20 per cent for income tax and 11 per cent for employees’ National Insurance contributions. G. Flay also has to pay employer’s National Insurance contribution at the rate of 12.8 per cent.

Required
a. Prepare a payroll schedule with the above information.
b. Write a journal to post the wages for the week.