Assume that in January 15, company A records showed that its one office employee and two sales employees had earned gross pay of $700, $900, and $650 respectively. Assume deductions for hospital insurance and union dues are $50 and $25 respectively. EI Premium, Income Taxes and CPP information are given below:

	Gross Pay	EI Premium	Income Taxes	Hospital Insurance	CPP	Union Dues	Total Deductions (EI premium+Income Taxes+Hospital Insurance+CPP+Union Dues)	Net Pay Gross pay Total Deductions	Office Salaries	Sales Salaries
	700	15	140	50	32	25	262	438	700
		19	205		43
		14	127		29
Total

1. Fill the blank spaces (Note: office salary employee information has been filled)

2. Use the information below to record January 15 Journal entries for both employee and employer

• For employers, EI portion remitted to government = EI portion of employee * 1.4
• For employers, CPP portion remitted to government = CPP portion of employee *1

Suppose company A remits the payroll payable to CRA on January 30.

Record journal entries