$4.$Assume that the payroll records of Crosby Oil Company provided the following information for the weekly payroll ended November $26,2021$:Federal and Year$-$to$-$DateHourlyProvincialEarnings ThroughEmployeeHours WorkedPay RateIncome TaxUnion Dues Previous WeekC. White$44$$$30$$$240$$$9$$$67,000$J$.$ Wozowski$461065523,200$K$.$ Hurt$391405,100$M$.$ Khan$4222169763,200$Additional information:All employees are paid overtime at time and a half for hours worked in excess of $44$ per week. The CPP rate is $5\mathrm{.}45\%$ less a basic annual exemption of $$3,500$ per employee.The employment insurance deduction is $1\mathrm{.}58\%.$Maximum pensionable earnings are $$61,600$ and maximum insured earnings for EI are $$56,300.$Instructionsa$)$Prepare the payroll register for the pay period.b$)$Prepare general journal entries to record the payroll and payroll costs.