In preparing for next year, Tony Freedman has hired two employees to work on an hourly basis assisting with some troubleshooting and repair work.
Assume the following details:
a. The following accounts have been added to the chart of accounts: Wages Expense, 5110; Income Taxes Payable, 2020; CPP Payable, 2030; EI Payable, 2040; and Wages Payable, 2010.
b. CPP is deducted according to the tables in Appendix 8-2.
c. EI is deducted according to Appendix 8-3.
d. Both employees have claim codes of 1.
e. Each employee earns $20 an hour and is paid time-and-a-half for hours worked in excess of 40 weekly.
Assignment
1. Record the partial transactions listed below in the appropriate journal and post to the general ledger.
2. Prepare a payroll register.
3. Prepare a trial balance as of November 30, 2013.

Schedule of Accounts Receivable
Precision Computer Centre
October 31, 2013
Carson Engineering…………………… $ 6,240.00
Antony Pitale…………………………. 1,600.00
Taylor Golf…………………………… 4,500.00
Total Amount Due……………………. $12,340.00
Schedule of Accounts Payable
Precision Computer Centre
October 31, 2013
City Newspaper…………………………. $375.00
Staples…………………………………… 250.00
Total Amount Payable…………………… $625.00