Assume that each employee contrnibutes $14 per week for union dues. The bookkeeper for Pinto Co. of Peterborough gathered the following data from employee earnings records as well as daily time cards. Your task is (a) to complete a payroll register on November 5 and (b) to journalize the appropriate entry to record the payroll. Income tax is calculated at 20%, CPP at 4.95%, and El at 1.88%. Remember to take into consideration the $3,500 deduction for CPP and consider maximum amounts. Cum. CPP Before This Payroll Daily Time Code M T W TFRate 9 10 8 9 10 7 8 9 7 8 10 8 Hourly Dept. Sales Claim Employee Mary Cardinal Bill Smith $2,049.53 1,380.00 2,525.30 2 8 6. $22 9 10 8. 10 12 4 14 Office 25 Sales Voe Kingle* Anita Tsui Both of these employees reached the El maximum last period. 3. 9. 12 Office 942.54 2. Assumptions 1. Each employee contributes $12 per week for health insurance. 2. Overtime is paid at a rate of time-and-a-half over 40 hours per week or over 8 hours in any day.