a) Ford Abraham was hired on October 15, 2008 and was paid on a semi-monthly basis. When Abraham left his employment on April 15 of this current year, his employer determined his insurable hours for the past 25 semi-monthly pay period based on Abrahams work hours of 80 insurable hours per pay period. What would be the insurable hours to be reported in Block 15A?

b) Helen Sam was hired on March 25, 2010 and was paid on weekly basis. When Helen left her employment on February 10 of the current year, it is determined by her employer to have insurable earnings for the past 27 pay periods based on Helens insurable earnings of $3,200.00 per pay period. What would be the insurable earnings to be reported in Block 15B?