An employee had $$22,400$ in gross earnings up to August $20,2021.$ She has the following information for her pay for the week ending August $27,2021.$ Her employer contributes $100\%$ toward CPP and $140\%$ toward EI$.$ Vacation pay is accrued at $4\%$ of gross pay. Workers' Compensation is $1\%$ of gross pay.

Item Amount

Hours $35$

Hourly Rate $$16\mathrm{.}60$

Income Tax $$116\mathrm{.}20$

Canada Pension Plan $$28\mathrm{.}00$

Employment Insurance $$9\mathrm{.}18$

Union Dues $$20\mathrm{.}00$

Charitable Donations $$20\mathrm{.}00$

Do not enter dollar signs or commas in the input boxes.

Round your answers to $2$ decimal places.

For transactions with more than one debit or more than one credit, enter the debit accounts in alphabetical order followed by credit accounts in alphabetical order.

a$)$ Prepare the payroll journal entry to record the payroll entry for the employee. The employee will be paid immediately.

Date Account Title and Explanation Debit Credit

$2021$

Aug $27$ Answer

Salaries Expense

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$581$

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Cash

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Accounts Payable

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To record payroll for employee

b$)$ Prepare the journal entry to record accrued vacation pay.

Date Account Title and Explanation Debit Credit

$2021$

Aug $27$ Answer

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To record accrued vacation pay

c$)$ Prepare the journal entry to record the employer's payroll expense.

Date Account Title and Explanation Debit Credit

$2021$

Aug $27$ Answer

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To record employer payroll expenses

d$)$ Prepare the journal entry on September $10,2021$ to record the cash payment for statutory amounts owed to the CRA.

Date Account Title and Explanation Debit Credit

$2021$

Sep $10$ Answer

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To record the payment to the government

e$)$ Prepare the journal entry on September $20,2021$ to record the cash payment to Workers' Compensation.

Date Account Title and Explanation Debit Credit

$2021$

Sep $20$ Answer

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To record the payment for workers' compensation