Question: The payroll records of US Based Corporations district office provided the following informationfor the weekly pay period ended December 31, 2022. (30 Points) Employee Hours worked Hourly Rate Income Tax Canada Pension Plan Employmen t Insurance Dues Maria 43 hrs $12 $61 $23 $10 $10 Susette 46 hrs 15 101 33 14 10 Amandy 48 hrs 17 134 40 17 10 Vennesa 40 hrs 14 66 24 11 10 Note All employees are paid 1.5 times their hourly wage for hours worked in excess of 40 hours per week.The company contributes 100% for its share of pension plan and 140% of employment insurance. 3 pg. 3 Required a) Calculate gross and net pay for each employee. Round all answers to the nearest whole number. b) Prepare the payroll journal entries for December 31, 2022. c) Prepare a journal entry to record cash payment of the payroll liabilities due to the CRA on January 15, 2023.