Learn Company has four employees who are paid on an hourly basis, plus time and one half for hours in excess of 40 hours per week. Payroll information for the week ending June 15th is listed below: Employee Total Hourly Income CPP Union Hours Rate Tax Dues A. Bee 40 $9.50 $57.00 $15.48 $6.76 $25.00 E. Fields 47 11.00 83.33 24.17 9.89 0.00 L. 42 11.75 75.79 21.68 8.99 15.00 Parsons 1. Jay 44 10.50 72.45 20.58 8.60 15.00 13 a) Assume the employer contributes 100% towards the pension plan and 140% towards employment insurance. Calculate gross and net pay for each employee: b) Prepare the payroll journal entries for June 15th to pay the employees and accrue the employer contributions: c) Prepare the journal entry to record the cash payment on June 30th for the employer's liability to the government: Hemal Thomas is an employee in Ontario. The net pay calculation is for the first biweekly pay of 2019. The employee is 32 years old and in this pay is entitled to 70 hours' regular pay at $20.00/hour, three hours of overtime at time and a half, and a $100.00 safety shoe allowance. The employee also receives a monthly car allowance of $200.00 and the employer pays group life insurance of $35.00 a month. Vacation at 4% is accrued. The employee contributes $20.00 per pay to the United Way, $20.00 per month to the company social club, and $15.00 per pay for union dues. The employee's TD1 federal and provincial codes are both 2. 1. The gross earnings for the pay period are: 2. Canada Pension Plan contributory earnings are: 3. Taxable benefits are: 4. Insurable earnings are: 5. (The Canada Pension Plan contribution is: 6. The employment insurance premium is: 7. Gross taxable earnings are: 8. Net taxable earnings are: 9. Federal income tax 10. The Ontario tax 11. Total deductions are: 12. Net pay for the pay period is: Flag