2. Payroll data of government agency, Howi hotel, for the month of July, 2017 are given below. Name Sena Gemechis Beka Regular Basic salary rate Br10,450 3,750 7.980 Hourly Over time hours Allowance Up to 10pm 10 6 am p.m Br 800 500 20 20 Rest days 12 Public holidays Additional Information: Gemechis is contractual employee and allowance given to Sena is free from income tax. All employees are expected to work 160 hours per month. Required: 1. Prepare a payroll register 2. Prepare journal entry to record: A).The payment of salary on July 31 8) The recognition of payroil lax expense C) The payment for the amount of employment income tax and pension contribution payable to the concerned gov't authority on July, 2017.