Rainmark Company employees had the following earnings records at the close of the November 30 payroll period. Employees Earnings Through Last Pay Period Earnings This Pay Period (one 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. a) Employee Gross Pay CPP EI Income Salaries Expense Premiums Tax S. Ahmed 160 160 R. Knightly 500 500 M. Rogers 270 270 E. Watson 650 650 B. Rowland 430 430 Totals 2010 Date Account Name November 30 Salaries Expense 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 b) Total Deductions Dr Net Pay Cr