Sampson Hotel has three employees who are paid on an hourly basis, plus time and one half for hours in excess of 44 hours per week. Payroll information for the week ending June 14, 2020 is listed below.

Employee	Hours Worked	Hourly Rate	Income Tax	CPP	EI
A. Knopf	40	$14.20	$56.80	$26.29	$8.97
B. Penguin	45	$16.70	$75.15	$36.36	$12.01
T. Cruise	47	$15.60	$73.32	$36.19	$11.95

Do not enter dollar signs or commas in the input boxes. Round your answers to 2 decimal places.

a) Calculate gross pay for each employee and the amount the employer will have to pay for CPP and EI.

Employee	Gross	Employer CPP	Employer EI
A. Knopf	$Answer	$Answer	$Answer
B. Penguin	$Answer	$Answer	$Answer
T. Cruise	$Answer	$Answer	$Answer
Total	$Answer	$Answer	$Answer

b) Prepare the journal entries for the June 14 payroll and the employer's portion of payroll. Employees will not be paid until next week.

For transactions with more than one debit or more than one credit, enter the debit accounts in alphabetical order followed by credit accounts in alphabetical order.

Date	Account Title and Explanation	Debit	Credit
2020
Jun 14	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries & Wages ExpenseSalaries PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries & Wages ExpenseSalaries PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries & Wages ExpenseSalaries PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries & Wages ExpenseSalaries PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries & Wages ExpenseSalaries PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	Record payroll
Jun 14	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries & Wages ExpenseSalaries PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries & Wages ExpenseSalaries PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries & Wages ExpenseSalaries PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	Record additional employer expenses

c) Record the payment of the statutory deductions to the CRA on June 30, 2020.

Date	Account Title and Explanation	Debit	Credit
2020
Jun 30	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries & Wages ExpenseSalaries PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries & Wages ExpenseSalaries PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries & Wages ExpenseSalaries PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries & Wages ExpenseSalaries PayableVacation Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	Pay payroll liabilities due to CRA