general entry for : 1. Record payroll deductions for the pay period ending Mar 16. 2. Prepare a General Journal entry to record the employers
general entry for :
1. Record payroll deductions for the pay period ending Mar 16.
2. Prepare a General Journal entry to record the employers payroll expenses resulting from the payroll.
3. 3. Prepare General Journal entries to accrue employee fringe benefit costs for the week. Assume that the company matches the employees payments for medical insurance and contributes an amount equal to 8% of each employees gross pay to a retirement program. Also, each employee accrues vacation pay at the rate of 6% of the wages and salaries earned. The company estimates that all employees eventually will be paid their vacation pay. (Round your answers to 2 decimal places.) 
A company showed the following information in its payroll register for the week ended March 16, 2018: Deductions Pay EI Premium 34.03 37.35 42.33 31.54 145.25 Income Taxes 411.96 558.24 655.55 290.55 1,916.31 Medical Insurance 52.50 25.00 35.00 47.50 160.00 CPP 98.14 108.04 122.89 90.72 419.80 Union Dues 105.00 127.50 78.75 90.00 401.25 Total Deductions 701.64 856.13 934.53 550.31 3,042.60 Net Pay 1,348.36 1,393.87 1,615.47 1,349.69 5,707.40 Distribution Office Sales SalariesSalaries Shop Salaries Expense Expense Expense 2,050.00 2,250.00 2,550.00 1,900.00 2,050.00 1,900.00 4,800.00 Required: 1. Prepare a General Journal entry to record the payroll register information. (Round your answers to 2 decimal places.) The payroll records of Brownlee Company provided the following information for the weekly pay period ended March 23, 2018: Required: 1. Enter the relevant information in the proper columns of a payroll register and complete the register, calculate CPP and El 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 Total Reg. Hospital Union 0.1. Hours Employees Hours Ray Loran Kathy Sousa Gary Smith Nicole Parton Diana Wood Employee Daily Time I No. MTWTFSS 11 8 8 8 8 8 0 0 12 0 6 6 6 6 8 8 13 8 8 8 8 8 4 0 14 7 8 8 8 8 4 0 15 8 8 8 8 8 4 4 Pay Rate 39.00 35.00 36.00 39.00 40.00 L Insurance 42.00 42.00 42.00 42.00 42.00 210.00 Dues 19.00 19.00 17.00 18.00 17.00 90.00 Earnings Earnings O.T. to End of Previous Regular Premium im Gross Pay Week PayPay 44,3007 47,300 27,500 38,500 42,500 0.00 0.00 0.00 L Employment Insurance Income Tax Total Deductions Net Pay Office Service Wages Expense Wages Expense CPP Hospital Insurance 42.00 42.00 42.00 42.00 42.00 210.00 Union Dues 19.00 19.00 17.00 18.00 17.00 90.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 A company showed the following information in its payroll register for the week ended March 16, 2018: Deductions Pay EI Premium 34.03 37.35 42.33 31.54 145.25 Income Taxes 411.96 558.24 655.55 290.55 1,916.31 Medical Insurance 52.50 25.00 35.00 47.50 160.00 CPP 98.14 108.04 122.89 90.72 419.80 Union Dues 105.00 127.50 78.75 90.00 401.25 Total Deductions 701.64 856.13 934.53 550.31 3,042.60 Net Pay 1,348.36 1,393.87 1,615.47 1,349.69 5,707.40 Distribution Office Sales SalariesSalaries Shop Salaries Expense Expense Expense 2,050.00 2,250.00 2,550.00 1,900.00 2,050.00 1,900.00 4,800.00 Required: 1. Prepare a General Journal entry to record the payroll register information. (Round your answers to 2 decimal places.) The payroll records of Brownlee Company provided the following information for the weekly pay period ended March 23, 2018: Required: 1. Enter the relevant information in the proper columns of a payroll register and complete the register, calculate CPP and El 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 Total Reg. Hospital Union 0.1. Hours Employees Hours Ray Loran Kathy Sousa Gary Smith Nicole Parton Diana Wood Employee Daily Time I No. MTWTFSS 11 8 8 8 8 8 0 0 12 0 6 6 6 6 8 8 13 8 8 8 8 8 4 0 14 7 8 8 8 8 4 0 15 8 8 8 8 8 4 4 Pay Rate 39.00 35.00 36.00 39.00 40.00 L Insurance 42.00 42.00 42.00 42.00 42.00 210.00 Dues 19.00 19.00 17.00 18.00 17.00 90.00 Earnings Earnings O.T. to End of Previous Regular Premium im Gross Pay Week PayPay 44,3007 47,300 27,500 38,500 42,500 0.00 0.00 0.00 L Employment Insurance Income Tax Total Deductions Net Pay Office Service Wages Expense Wages Expense CPP Hospital Insurance 42.00 42.00 42.00 42.00 42.00 210.00 Union Dues 19.00 19.00 17.00 18.00 17.00 90.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
