Payroll Register and Journal For the following employer prepare an appropriate register and journal entries using an Excel spreadsheet. Ralph's Enterprise has two salaried and three hourly employees in Toronto, as follows: Hours Lavare Imran Bilal Elda Yue TD1 Fed 1 2 3 4 5 TD1 ON 1 1 2 2 3 Pay Rate $120,000 $2,500 $18.00 $15.00 $17.50 Basis Annual Month Hour Hour Hour Department Sales Office Office Sales Sales 90 80 89 The payroll is processed for all employees on a bi-weekly basis and this payroll is for the two weeks ending January 11, 2020. There will be 26 regular pays in the year. Note that the hours are a total for the two week period and include 8 hours at straight time rate for the New Year's Day holiday. The business records Statutory Holiday in a separate account than Wages and Salaries expense. Ralph's Enterprise pays overtime at the minimum Ontario standard. Assume that the hours shown above were spread equally over each of the weeks. The employer pays 4% vacation to hourly employees with each pay and accrues 6% for salaried employees. The employer is not exempt for Ontario Health Tax and estimates current year W.S.I.B. premiums at $2.50 per $100 of assessable earnings. Hourly paid employees are members of a Union with dues per week equal to one hour's regular rate of pay. All employees contribute $2.00 per pay to the "Sunshine Club" through payroll deduction All employees are between the ages of 20 and 60