MEMORANDUM TO: Bill Bugnay FROM: Arif Chowdhury MEMO# 119 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. NAME: Thanks Arif C.