1. Franklin Industries pays employees 10% of their hourly rate as a premium for working the evening shift. Rays regular hourly rate is $12.25; this week he worked 40 hours on the evening shift. Calculate shift premium paid to employees.
2. Jupiter Textiles, located in BC , makes a bi weekly salary payment of $ 2,150 and an overtime payment of $200 to David on the same cheque. Calculate Davids gross insurable income and EI per pay period.
3. Complete the following table of assets and expenses purchased during the month of April. Record General Journal entries for expense accounts. 10 marks

4. Item	Value	5% GST	8% PST	Total
   Office Supplies	$87.00
   Equipment	630.00
   Tools	888.00
   Merchandise	895.00
   Utilities	225.00