4. The payroll records of Alpaca Farms provided the following information for the weekly pay period ended December 27, 2020. Employee Hours Hourly Rate Income Tax CPP EI Union Dues Fred Moo 43 $ 12.00 $ 61.00 $ 24.00 $ 9.00 $ 10.00 Kerry Cluck 46 $ 15.00 $ 101.00 $ 34.00 $ 12.00 10.00 Jessie Wool 48 $ 17.00 $ 134.00 $ 42.00 $ 14.00 $ 10.00 Stephen Hay 40 $ 14.00 $ 66.00 $ 25.00 $ 9.00 $ 10.00 Note All employees are paid 1.5 times their hourly wage for hours worked in excess of 40 hours per week. The company contributes 100% for its share of CPP and 140% of EI. Required a) Calculate gross and net pay for each employee. Round all answers to the nearest whole number. (20 marks) Gross Pay CPP Employer's Cost: CPP Income Tax Employer's Costiti Union Dues 1 Net Pay Employee Fred Moo Kerry Cluck Jessie Wool Stephen Hay Total b) Prepare the payroll journal entries for December 27, 2020 (11 marks) c) Prepare a journal entry to record cash payment of the payroll liabilities due to the CRA on January 15, 2020. (4 marks)