added all the available headings for question b.)

Question 8 [20 points] The following information as to earnings and deductions for the two-week pay period ended March 22, was taken from Vision Consulting Inc.'s payroll records. a) Fill in the table below assuming that, El is calculated at 1.88%, income tax at 22% and CPP at 4.95% of annual earnings greater than $3,500 and less than $50,100. Please make sure your final answer(s) are accurate to 2 decimal places. Employee Gross pay Income taxes Medical insurance CPP El premium Total deductions Net pay Harold Cooper 700 154 16.10 Mary Graham 900 198 20.70 Frank Levens 600 132 13.80 Total 2,200 484 50.60 b) Prepare a journal entry to record the payroll assuming all employees work in the office. Enter an appropriate description, and enter the date in the format dd/mmm (i.e., 15/Jan). General Journal Page Gj1 Date Account/Explanation Debit Credit F Choose an Account or Heading Categories: Accounts and Headings: All Accounts Payable Assets Accounts Receivable Liabilities Accumulated Amortization, Copyright Equity Accumulated Amortization, Patents Equity Accumulated Amortization, Trademark Revenues Accumulated Depreciation, Automobiles Expenses Accumulated Depreciation, Boats Other Accumulated Depreciation, Building Accumulated Depreciation, Equipment Accumulated Depreciation, Furniture Accumulated Depreciation, Land Improvements Accumulated Depreciation, Machinery Accumulated Depreciation, Trucks Advertising Expense Advertising Payable Allowance for Doubtful Accounts Amortization Expense, Copyright Amortization Expense, Patents Search: Erase Cancel Choose an Account or Heading ategories: Accounts and Headings: Amortization Expense, Patents ssets Automobiles abilities Bad Debts Expense quity Benefits Expense Equity Boats Revenues Bonds Payable Expenses Building Other CPP Expense CPP Payable Cash Commissions Earned Consulting Revenue Earned Copyright Cost Of Goods Sold Current Portion of Mortgage Payable Delivery Expense Depreciation Expense, Automobiles Depreciation Expense, Boats Search: Erase Cancel Choose an Account or Heading Categories: Accounts and Headings: All - Depreciation Expense, Boats Assets Depreciation Expense, Building Liabilities Depreciation Expense, Equipment Equity Depreciation Expense, Furniture Equity Depreciation Expense, Land Improvements Revenues Depreciation Expense, Machinery Expenses Depreciation Expense, Trucks Other Depreciation expense Discount on Bonds Payable Dividends EI Expense Employee Income Taxes Payable Employee Medical Insurance Payable Employee Union Dues Payable Employment Insurance Payable Equipment Estimated Vacation Pay Liability Estimated Warranty liability Search: Erase Cancel Choose an Account or Heading ategories: Accounts and Headings: all Estimated Warranty Liability assets Furniture iabilities GST Payable Equity Gain on Retirement of Bonds Equity HST Payable Revenues Income Summary Expenses Income Taxes Expense Other Income Taxes Payable Insurance Expense Interest Earned Interest Expense Interest Payable Interest Receivable Investment in Bonds Land Land Improvements Long-Term Notes Payable Long-term Investment in Shares Search: Choose an Account or Heading ategories: Accounts and Headings: TI Long-term Investment in Shares ssets Loss on Retirement of Bonds Liabilities Machinery Equity Merchandise Inventory Equity Mortgage Payable Revenues Notes Receivable Expenses Office Salaries Expense Other Office Supplies Expense PST Payable Patents Premium on Bonds Payable Prepaid Advertising Prepaid Insurance Prepaid Interest Prepaid Rent Property Taxes Expense Property Taxes Payable Rent Earned Search: Erase Cancel Choose an Account or Heading ategories: Accounts and Headings: II Reni Eannea Rent Expense ssets iabilities Rent Payable Equity Rent Receivable Equity Rent expense, office space Revenues Rent expense, selling space Expenses Retained Earnings Other Salaries Expense Salaries Payable Sales Sales Discounts Sales Returns and Allowances Sales Salaries Expense Share Capital Short-Term Notes Payable Store Supplies Expense Supplies Supplies Expense Search: Choose an Account or Heading ategories: Accounts and Headings: 1 Salaries Expense ssets Salaries Payable abilities Sales quity Sales Discounts Equity Sales Returns and Allowances Revenues Sales Salaries Expense Expenses Share Capital Other Short-Term Notes Payable Store Supplies Expense Supplies Supplies Expense Trademark Trucks Unearned Consulting Revenue Unearned Rent Unearned Revenue Utilities Expense Warranty Expense Search