Payroll data of a government hotel, National Hotel, for the month of Hamle, 1998 are given below: Regular Name Basic Hourly Salary Rate Abesha Br. 600 Br. 3.00 Belete 420 2.10 Tegbaru 980 4.90 Required: Allowance Up to 10 PM Br. 200 100 Over Time in Hours 10PM-6AM Rest Days 4 10 20 10 5 Holidays Besides, Belete is a contractual employee and the allowance to Abesha is free of income tax. 1. Prepare payroll register 2. Record on page I of a two column general journal: a. the payment of salary on Hamle 30 5 8 b. the recognition of payroll tax expense, and c. the payment of the amounts owed in connection with the Hamle, 1998 payroll and of payroll tax to the government on Nehase 5, 1998