Comet Engineering of Delta is a consulting firm that employs four professional staff, two casual clerks, and you as office manager (accountant). Everyone except the clerks is paid a weekly salary. The clerks are paid an hourly rate and receive time-and-a-half for hours worked in excess of 8 per day or 40 per week. Using the information below, complete the payroll register for the week ending August 20; make the necessary entry to record the payroll for that week; and record the issuance of cheques to each employee. Daily hours for the clerks are shown at the end.

Hourly workers receive time-and-a-half rate for more than 40 hours in a week, or more than 8 hours in any given day. Two of the employees (Donna Alvarez and Joan Kemp) reached the EI maximum the last pay period.