Enter the relevant information in the proper columns of a payroll register and complete the register; calculate CPP and EI deductions. Charge the wages of Kathy Sousa to Office Wages Expense and the wages of the remaining employees to Service Wages Expense. 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. Leave no cells blank.) Payroll Week Ended March 23, 2018

Payroll Register
															Earnings
	Employee	Daily Time							Total	O.T.	Reg.	Hospital	Union	Earnings to End of		O.T.
Employees	No.	M	T	W	T	F	S	S	Hours	Hours	Pay Rate	Insurance	Dues	Previous Week	Regular Pay	Premium Pay	Gross Pay
Ray Loran	11	7	8	8	8	8	4	0			37.00	40.00	17.00	44,100				1
Kathy Sousa	12	8	8	8	8	8	4	4			33.00	40.00	17.00	47,100				2
Gary Smith	13	8	8	8	8	8	0	0			34.00	40.00	15.00	26,500				3
Nicole Parton	14	0	6	6	6	6	8	8			37.00	40.00	16.00	37,500				4
Diana Wood	15	8	8	8	8	8	4	0			38.00	40.00	15.00	41,500				5
												200.00	80.00		0.00	0.00	0.00