Draper Company has the following data for the weekly payroll ending March 31:

Employee	Hours Worked	Hourly Rate	Health Insurance
A	48	$25	10.00
B	40	25	15.00
C	25	13	5.00
D	45	15	15.00
E	10	13	5.00

Calculate the following and write the payroll reporting journal entries.

1. Gross pay of each worker
2. CPP deduction
3. EI deduction
4. Provincial income tax
5. Federal income tac
6. Total income tax
7. Total deduction
8. CPP benefit expense to employer
9. EI benefit expense to employer
10. Total payroll liability payable by the employer