$2\mathrm{.}1$ You are the accountant for an orthodontic surgeon, who submitted the following information for the month of

September $2023$:

Personnel data:

Hours worked

Name Position Normal hourly rate Normal Overtime

A$.$ Ndabankulu Locum dentist R$500238$

Z$.$ Naidoo Dental nurse R$18019015$

T$.$ Malatjie Receptionist R$8019015$

Notes

$1.$ Overtime is remunerated at one and half time the normal rate.

$2.$ The general medical practitioner provides transport allowance equivalent to $5\%$ of the normal pay.

$3.$ The following deductions are applicable:

PAYE $25\%$ of taxable income

Pension $7\mathrm{.}5\%$ of basic income

Medical aid R$250$

UIF $1\%$ of basic income

$4.$ The orthodontic surgeon contributes $7\mathrm{.}5\%$ to pension and R$250$ monthly for medical aid.

$5.$ Payment of allowance and contributions as well as pension and medical aid deductions do not apply to the locum

dentist.

Required:

Prepare a payroll showing all detailed information including the gross incomes, taxable incomes, deductions,

and net incomes $($include separate columns for each personnel and a final column for the total$).$