Calculate Income tax deductions at 20% of gross pay. Employees are paid an overtime premium of 50% for all hours in excess of 40 per week. (Round your intermediate calculations and final answers to 2 decimal places.) Payroll Week Ended March 23, 2021 Employees Ray Loran Kathy Sousa Gary Smith Nicole Parton Diana Wood 1 2 3 4 5 Employment Insurance View transaction let Employee No. 1 CPP 2 Date Mar 23 11 8 8 8 7 8 8 8 0 12 13 Daily Time MTWTFSS 8 8 14 8 8 15 0 6 Journal entry worksheet < Note: Enter debits before credits. 6 7 08 8 8 8 6 6 Income Tax 8 6 4 8 8 4 4 0 4 0 0 8 8 0 General Journal. Hospital Insurance Total Hours 40.00 40.00 40.00 40.00 40.00 200.00 Record the payroll register for the pay period ending March 23. Union Dues Payroll Register O.T Hours 16.00 15.00 14.00 16.00 16.00 77.00 Debit Reg. Pay Rate 40.00 38.00 32.00 40.00 36.00 Total Deductions 2. Prepare General Journal entries to record the payroll register Information, Including the employer's expenses. (Round your Intermediate calculations and final answers to 2 decimal places.) Credit Hospital Insurance 40.00 40.00 40.00 40.00 40.00 200.00 Net Pay Union Dues 16.00 15.00 14.00 16.00 16.00 77.00 Earnings to End of Previous Week 43,000 46,000 21,000 32,000 36,000 Regular Pay Office Service Wages Expense Wages Expense Earnings O.T. Premium Pay Gross Pay 1 2 3 4 5 6