Heavy Fridgeoffers offsite refrigerated storage space and transportation services for restaurants. On August 15, 2019, Heavy Fridge prepared their semi-monthly payroll for their employees. The CPP and El deduction are provided for you, and the appropriate income tax rate is 17%. The employer pays half of the health care premium, and the employees pay the other half. Vacation pay is 4%. Payroll information for August 15, 2019 is listed below. Assume the employer contributes 100% towards the pension plan and 140% towards employment insurance. Overtime pay is paid at 1.5 times any hours over 80 worked during the period. Employee Total Hours Hourly Rate Health Care M. Sedan 80.00 14.60 15.00 F. Waxy 85.00 13.60 17.00 N. Jamen 84.00 16.30 18.00 Do not enter dollar signs or commas in the input boxes. Round your answers to 2 decimal places. a) Calculate gross and net pay for each employee: Payroll Register Deductions Employee Gross Income Tax CPP Health Care Total Deductions Net Pay M. Sedan 1168 198.56 52.13 18.92 15 F. Waxy 1190 202.3 53.25 19.28 17 N. Jamen 1411.8 240.01 64.05 22.71 18 Total 3769.8 640.87 hi Calculate the employer contributions: Employer Cara CPP Health Care For transactions with one or more debit or credit, enter the accounts in alphabetical order. Prepare the payroll journal entry to record the payroll entry for the employees. THE EMPLOYEES WILL BE PAID IMMEDIATELY Account Title and Explanation Date Aug 15 Debit Credit 0 Record payroll for employee d) Prepare the journal entry to record accrued vacation pay. Date Account Title and Explanation Aug 15 Debit Credit To record accrued vacation pay e) Prepare the journal entry to record the employer's payroll expense f) Prepare the journal entry to record the cash payment for statutory amounts owed to the CRA. Date Account Title and Explanation Debit Credit Aug 31 " 4 0 0 To record the payment to the government g) Prepare the entry to pay the liability to the health insurance company on August 31, 2019. Date Account Title and Explanation Aug 31 Debit Credit Pay health care liability 4