Make A journal entry for the following information below.
MEMORANDUM TO: Bill Bugnay MEMO# 119 FROM: Arif Chowdhury December 15, 20XX Please pay and record the 13 Contract Staff invoices (including mileages) that have been summarized for (details on an attached page) and record the 4 payroll cheques including holiday pay (details on an attached page). We are doing the payroll early as we are closing down early for the holidays. Manual Bookkeeping Record the employers EI and CPP liabilities . Record the remittance of Payroll Liabilities to the receiver General for November & December (separately) Simply Accounting Quick Books Classes only Please remit all payroll deductions to date (November and December) but remit them separately. Cheque numbers 2138 &2139 respectively. Thanks Arif C.SUMMARY OF INSTRUCTIONAL HOURS FROM NOVEMBER 20- DECEMBER 15 Instructors Name CHQ TOTAL Hours Subcontract Travel Expense TOTAL MANUAL USED TEACHING $ $ (NO Sage INCL GST) DRIVEN GST) $ CHQ AMT 50 QuickBooks Al Moual 2121 6 2,520 36.00 2,556.00 150 0 ANNE Car 2122 7 2,940 134 67.00 3,007.00 175 0 BEN Lopez 2123 5 2,100 250 125.00 2,225.00 520 CHRIS Thon 2124 A 1,680 126 63.00 1,743.00 100 0 Corey Sanders 2125 8 3,360 480 240.00 3,600.00 200 0 EARL Grey 2126 7 2,940 118 59.00 2,999.00 175 0 JOE Ofodile 2127 4 1,680 328 164.00 1,844.00 100 0 MIKE Baker 2128 5 2,100 110 55.00 2,155.00 125 0 NICK Sanchez 2129 4 1,680 104 52.00 1,732.00 100 0 MANNY Rai 2130 4 1,680 208 104.00 1,784.00 100 0 P. BRANSTON 2131 5 2,100 60 30.00 2,130.00 125 0 POLLY Das 2132 8 3,360 660 330.00 3,600.00 75 520 NOAH Trevor 2133 4 1,680 64 32.00 1,712.00 100 0 M. Lasker XXX 15 PAYROLL 550 PAYROLL PAY ROLL 375 0 Arif C. XXX 15 PAYROLL 660 PAYROLL PAY ROLL 375 0 Sessions Run 101 3924 Use -2275 -1,040 November 20, Nov 20, 20XX 0 20XX 500 200 Dec Dec Purchased 126 Purchase 2,000 1,000 Untaught Balance 31/12 25 31/12 225 160RECEIVER GENERAL - PAYROLL REMITTANCES CHQ NOV DEC CPP EI TAX CPP EI TAX BARB Star 60 80 260 80 260 CRYSTAL Williams 30 40 125 0 0 Bill Bugnay 0 0 45 135 Arif C. 60 0 2,060 60 0 2,060 M. Lasker 60 2,060 60 00 2,060 Employee Total 210 120 4.505 215 125 4,515 EMPLOYER SHARE 210 168 0 215 175 0 TOTAL 420 288 4,505 430 300 4,515 TOTAL AMOUNT $5,213 $5,245 (#2138) (#2139) Payroll Information (May need to override calculations of Sage 50/QuickBooks) Arif C. HOL BARB Star HOL GROSS TEACH CPP TAX TRAV NET PAY CHO GROSS CPP EI TAX NET PAY CHO DEC 2000 6000 60 2060 330 6210 80 2134 DEC 2000 60 80 260 1600 80 2135 TOTAL 24000 11200 720 24720 330 40090 960 24000 720 960 3120 19200 960 HOL M. LASKER GROSS TEACH CPP TAX TRAV NET PAY CHO Bill Bugnay DEC 2000 6000 60 2060 275 6155 80 2136 DEC 100 35 45 135 885 44 2137 TOTAL 24000 41200 720 24720 275 39155 960 TOTAL 1100 35 45 135 885 44
