Emerson Company prepares a payroll register for the week ending May 15. The totals from the register are presented below. (Note: for illustration purposes, there is only one employee.)

Earnings
	Regular	$350.00
	Overtime	80.00
	Gross	$430.00
Deductions
	CPP	$23.84
	EI	11.20
	Income Taxes	73.50
	Red Cross Charity	12.00
	Union Dues	22.00
	Total	$142.54
Paid
	Net Pay	$287.46

Instructions

Prepare journal entries to record

a) the employees portion of the payroll on May 15.

b) the employers portion of the payroll on May 15.

c) payment of salaries and wages on May 15.

d) payment of ALL payroll liabilities (excluding salaries and wages) on their respective due dates.

*Please note the employer portion of CPP is 1x the employees amount & EI is 1.4x the employees amount.

A	Accounts	Debit	Credit
May 15

B	Accounts	Debit	Credit
May 15

C	Accounts	Debit	Credit
May 15

D	Accounts	Debit	Credit