Grant Toiman is paid $920 for a 40-hour workweek and time and a half for hours worked above 40. Teiman worked 50 hours during the first week of February Teman is single, and his income tax withholding is 22 percent of total pay His only payroll deductions are taxes withheld, CPP of 5.45 percent, and El of 158 percent. Teiman's employer, Jones Ske Corp, pays all the standard payroll expenses plus benefits for employee pensions (7 percent of gross pay), BC health insurance ($13 per employee per week), and disability insurance ($2 per employee per week) Assume February has four pay periods (Click the icon to view payroll information.) Journalize for Jones Ski Corp. the following expenses related to the employment of Grant Toiman on February 7 a. Salaries expense with payment to the employee b. Benefits c. Employer payroll expenses Payroll information www Straight-time pay S Record the journal entry for each transaction (Record debits first, then credits. Exclude explanations from a. First, record the journal entry for the salanes expense CPP withheld Employee income tax withheld 920.00 278.30 ent.) 65 27 Date February 7 El withheld 19.00 Account Titles Debit Credit Health insurance 13:00 Overtime pay 345.00 CPP-employer's share 6527 El-employer's share 27.99 Pension 88 55 Disability insurance 2.00