AP-5A (0 0 0 0) The payroll records of Russon Corporation's district office provided the following information for the weekly pay period ended December 31, 2015. Canada Employment Dues Hours Employee Clay York Karen Cooper Stephen James Jessie Moore Income Tax $61 101 134 worked Hourly Rate Pension Plan Insurance $10 10 10 10 $23 $10 43 hrs 46 hrs 48 hrs 40 hrs $12 15 17 14 17 40 24 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 pension plan and 1 40% of employment insurance. 553 Chapter 1i1 Required Calculate gross and net pay for each employee. Round all answers to the nearest whole number a) Employer's Employers Canada Employ Dues | Net Pay Canada | Employment Employee Gress Pay ncomeax Pensionment Plan Insurance Pension Plan Insurance Clay York Kanen Cooper Stephen James Total b) Prepare the payroll journal entries for December 31, 2015. Page 1 re-. OURNAL Date Account Title and Explanation Debit Credit Prepare a journal entry to record cash payment of the payroll liabilities due to the CRA on January 15, 2016. c) JOURNAL Date Page 1 Account Title and Explanation Debit Credit 554