Garfield Enterprises employs 3 employees and run their payroll on 25th of each month. Employees are paid via magnetic tape. The EMP201 return is submitted on the last day of each month together with a cheque for the amount owing. Garfield Enterprises pays a pension fund fringe benefit equal to the employees own pension fund contribution. Garfield Enterprises pays the amounts owing, on behalf of the employees, to the Pension Fund and Medical Aid Fund on the last day of the month. Required: Q.5.1 Complete the Salaries Journal for May 2019 by completing the missing amounts A H. In your answer booklet write down your answer and applicable workings next to the corresponding letter. (10) Q.5.2 Post the May Salaries Journal to the following accounts in the General Ledger of Garfield Enterprises for May 2019: (Balancing not required) Q.5.2.1 EMP201 Control (include payment to SARS and show your workings) (13) Q.5.2.2 Pension Fund Contribution (2)

Garfield Enterprises employs 3 employees and run their payroll on 25th of each month. Employees are paid via magnetic tape. The EMP201 return is submitted on the last day of each month together with a cheque for the amount owing. Garfield Enterprises pays a pension fund fringe benefit equal to the employees' own pension fund contribution. Garfield Enterprises pays the amounts owing, on behalf of the employees, to the Pension Fund and Medical Aid Fund on the last day of the month. PAYE/ SDL remuneration is gross salary less deductible retirement fund contributions. Maximum monthly threshold for UIF remuneration is R14 872. The following information was taken from the books of Garfield Enterprises for May 2019: UIF Name of Basic employees Salary PAYE/SDL Remuneration PAYE Payable Medical Aid Contributions Remuneration Travel Pension Pension Allowance Fund Fund Fringe Deductions Benefit 3 600.00 1 500.00 4 500.00 2 200.00 Odie Dog 4 800.00 1 800.00 John A 15 000.00 26 000.00 35 000.00 6 700.00 2 600.00 Liz W 5 800.00 A 2 800.00 B 8 200.00 3 500.00 2020 Salaries Journal of Garfield Enterprises for May 2019 Deductions Employers Contributions Name of Calculation of Gross Salary Employee Basic Travel Gross Allowance Salary PAYE UIF Pension Medical Net UIF SDL Pension Fund Aid Salary Fund Odie Dog 15 000.00 3 600.00 4 800.00 148.72 1 500.00 1 800.00 6 700.00 148.722 200.00 2 600.00 John A 26 000.00 4 500.00 D Liz W 35 000.00 5 800.00 8 200.00 E F G H 148.72 2 800.00 3 500.00 446.16 6 500.00 7 900.00 Total 56 853.84 446.16 834.00 6 500.00