Bright Lights Corporation $($BLC$)$ is a private company that uses ASPE.  

 Below is a payroll table for the company for the first week of July $2023.$ 

Name                                Earnings to June $30/2\mathrm{3\; \; \; \; \; \; \; \; Earning\; for\; week\; of\; July}$

 R$.$ M                                       49,615                                           231,154 

 L$.$ Camp                                101,050                                         2,350

 J$.$ Gaunt                                24,808                                            577 

 M$.$ Griff                               16,923                                                769

  

Income Tax ??                       EI ??                                  Union Dues ??

 Additional Information:

The Employment Insurance $($El$)$ rate is $1\mathrm{.}63\%$ with an annual maximum employee contribution of $$1,002\mathrm{.}45.$ 

Employers contribute to El at $1\mathrm{.}4$ times the amount of the employee to a maximum of $$1,403\mathrm{.}43.$ 

The Canada Pension Plan $($CPP$)$ contribution rate is $5\mathrm{.}95\%$ for both employee and employer to an annual maximum of $$3,754\mathrm{.}45$ per employee.  

Assume an income tax rate of $25\%$ for all employees. Union dues for BLC are $1\mathrm{.}6\%$ of earnings. 

Required:

 a$)$ Complete the above payroll table. 

 b$)$ Prepare the journal entries for both the one week of payroll and the employer's payroll tax expense.