Crane Company has the following data for the weekly payroll ended May $31$:

Hours Worked

Employee

M

Tu

W

Th

F

S

Hourly

Rate

A$.$ Kassam

$10$

$8$

$10$

$8$

$$11$

H$.$ Faas

$10$

$10$

O

$10$

G$.$ Labute

$8$

$8$

$8$

$0$

$15$

CPP

Deduction

$$29\mathrm{.}30$

$28\mathrm{.}76$

$31\mathrm{.}48$

Income Tax

Withheld

$$88\mathrm{.}80$

$108\mathrm{.}45$

$85\mathrm{.}20$

Health

Insurance

$$10$

$16$

$16$

Employees are paid $1\mathrm{.}5$ times the regular hourly rate for all hours worked over $40$ hours per week. Crane Company must make

payments to the workers' compensation plan equal to $2\%$ of the gross payroll. In addition, Crane matches the employees' health

insurance contributions and accrues vacation pay at a rate of $4\%.$

$($a$)$

Your Answer

Correct Answer $($Used$)$

Prepare the payroll register for the weekly payroll. Calculate each employee's El deduction at a rate of $1\mathrm{.}58\%$ of gross pay. $($Round

answers to $2$ decimal places, e$.$g$.52\mathrm{.}76.)$

Total

Hours

Employee

A$.$ Kassam

H$.$ Faas

G$.$ Labute

Totals

Regular

Gross Earnings

Overtime

$50$

$53$

$42$

$

$440\mathrm{.}00$

$400\mathrm{.}00$

$600\mathrm{.}00$

$1,440\mathrm{.}00$

$

$165\mathrm{.}00$

$195\mathrm{.}00$

$45\mathrm{.}00$

$405\mathrm{.}00$ Gross

Pay

CPP

EI

Income

Tax

$

$

$605\mathrm{.}00$

$595\mathrm{.}00$

$645\mathrm{.}00$

$1\mathrm{.}845\mathrm{.}00$

$

$

$29,30$

$28\mathrm{.}76$

$31\mathrm{.}48$

$89\mathrm{.}54$

$

$956$

$9\mathrm{.}40$

$10\mathrm{.}19$

$29\mathrm{.}15$ Income

Tax

$88\mathrm{.}80$

$108\mathrm{.}45$

$85\mathrm{.}20$

$282\mathrm{.}45$

Deductions

$

tA

Health

Insurance

Total

Net

Pay

$10$

$16$

$16$

$42\mathrm{.}00$

$137\mathrm{.}66$

$162\mathrm{.}61$

$142\mathrm{.}87$

$443\mathrm{.}14$

$

$

$467\mathrm{.}34$

$432\mathrm{.}39$

$502\mathrm{.}13$

$1\mathrm{.}401\mathrm{.}86$Record the payroll and Crane Company's employee benefits. $($Credit account titles are automatically indented when the amount is

entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit

entries before credit entries. Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}76.)$

Date Account Titles

May

$31$

Debit

Credit

$($To record Salaries expense.$)$

May

$31$

$($To record employer benefit costs.$)$