Assuming a tax rate of 25%, complete the payroll register below:

	Rate	Minimum	Maximum
CPP	5.25%	$3,500	$58,700
EI	1.58%	$0	$54,200

Employee	Gross Pay	CPP	EI Premium	Income Tax	Medical Ins.	United Way	Total Deductions	Net Pay
Cristo	2,900				75.00	50.00
Alonzo	2,400				75.00	100.00
Mortel	3,000				75.00	0.00
Peter	2,500				75.00	60.00
Totals

Prepare the journal entries to record: (a) employee payroll; and (b) employer payroll costs