a$)$Sandra works in British Columbia and is paid on a semi$-$monthly basis. She has a claim code of $1$ on both her TD$1$ and TD$1$BC$.$ She has the following types of earnings, benefits & deductions. She will not max out on CPP or EI this pay and will have full deductions. Please use $2023$ rates for your calculations and show not only the deduction value but also the pensionable, insurable and taxable amounts on which they were based. Use the PDOC to determine the federal and provincial taxes.

i$)$ Regular $$3,200$

ii$)$ Holiday Pay $$250$

iii$)$ Group Life $$ Employer paid Taxable benefit $$15$

iv$)$ RRSP contribution $$ Employee deduction $$200$

Her employer matches her EI at a non$-$reduced rate $(1\mathrm{.}4)$ and additionally pays employer health tax at a rate of $1\mathrm{.}95\%.$ The pay ending is July $31$st and all amounts for the July pay periods will be paid to third parties for the month. The monthly amounts will be exactly double for month end reporting purposes $($journal entry $4789).$

Calculate gross to net, employer premiums show all calculations first and then record all applicable accounting entries in the tables below $($Note just completing the journal entries will result in a maximum score of $8)$:

Journal Entry #$4786$

Date: July $31,2023$

Account Name Account No$.$ Debit Credit

Regular Pay $30000-601$

Holiday Pay $30000-602$

CPP Contributions Payable $20000-203$

EI Premiums Payable $20000-205$

Federal Income Tax Payable $20000-206$

Provincial Income Tax Payable $20000-206$

RRSP Payable $20000-210$

Payroll Clearing $($Net Pay$)20000-218$

Total

To record wages expense for pay period July $31,2023.$

Journal Entry #$4787$

Date: July $31,2023$

Account Name Account No$.$ Debit Credit

Payroll Clearing $($Net Pay$)20000-218$

Payroll Cash $10000-100$

Total

To record payment to employees for pay period ending July $31,2023$

Journal Entry #$4788$

Date: July $31,2023$

Account Name Account No$.$ Debit Credit

CPP Employer $30000-610$

EI Employer $30000-611$

Group Life $30000-301$

British Columbia $$ EHT $30000-450$

CPP Contributions Payable $20000-203$

EI Premiums Payable $20000-205$

Group Life Payable $20000-223$

EHT Accrual $20000-225$

Total

To record employer$$s portion of CPP Contributions, EI Premiums, EHT and Group Life Expenses for pay period ending July $31,2023$

Journal Entry #$4789$

Date: July $31,2023$

Account Name Account No$.$ Debit Credit

CPP Contributions Payable $20000-203$

EI Premiums Payable $20000-205$

Federal Income Tax Payable $20000-206$

Provincial Income Tax Payable $20000-206$

Group Life Payable $20000-223$

EHT Accrual $20000-225$

RRSP Payable $20000-210$

Payroll Cash $10000-100$

Total

To record remitting to third parties for the month ending Date: July $31,2023$