Rainmark Company employees had the following earnings records at the close of the November 30 payroll period. Employees Earnings Through Last Pay Earnings This Pay Period (one Period week of service) S. Ahmed 9,500 160 R. Knightly 25,000 500 M. Rogers 5,400 270 E. Watson 47,600 650 B. Rowland 18,300 430 Rainmark Company's payroll Liabilities for each employee include: 4.95 % CPP on the annual pensionable earnings of $51,100, and 1.4 times the employees El rate of 1.88% paid to a maximum of $45,900 annually. 20% in taxes have been deducted from each of the employees cheques for the week. Prepare the journal entries to record: (a) The payroll accrual (payroll register information). (b) The employer payroll expense resulting from the payroll. Employee Gross Pay CPP Premiums Income Tax Total Deductions Net Pay Salaries Expense S. Ahmed 160 R. Knightly 500 M. Rogers 270 E. Watson 650 B. Rowland 430 Totals 2010 160 500 270 650 430 b) Date November 30 Salaries Expense Account Name Dr Cr CPP Payable El Payable Employee's Income Tax Payable Salaries Payable EMPLOYEE'S PAYROLL DEDUCTION & NET PAY November 30 CPP Expense El Expense CPP Payable El Payable EMPLOYER'S PAYROLL EXPENSE