Sandy Jones is an entrepreneur with two employees who are paid on a bi-weekly basis. In the payroll register below please record the payments to the employees for the second pay of 2022; January 26. Calculate CP contributions and El premiums manually and use the 2022 T4032 tables for Income Taxes. ( 25 marks)

The business information related to payroll includes:

Vacation is accrued at 6% of wages or salary for all employees (including overtime)

• Both emplovees are in Ontario
• both employees are over 18 and under the age of 70
• EHT is not applicable as the emplover is under the exemption threshold

WSIB rate is $4.50 per $100 of assessable payroll ($3,627.38)

Expense accounts used for pavrol include:

Salaries and Wages

Allowances

Bebe LaFrance is a salesperson who is paid an annual salary of $52,000. In addition to the salary she receives a car allowance of $250.00 per month

Deductions for Bebe include $30 per pay for the United Way charity, $20 per pay for the Company Social Cluo, 3% of salary for a Registered Retirement Savings Plan, and 30% of (Gross Earnings - Statutory deductions) for a CRA garnishment order.

Bebe's TD1 codes are 1 for Federal and Ontario purposes

mons agora rares care a fall administrative functions of the business. He is paid $18.00 per hour and normallv works 37 5 hours per week For this non eyele

he has 75.0 hours for regular pay, and 6 hours overtime at time and a half.

Deductions include 2% of wages (including overtime) for Registered Retirement Savings Plan, $10 per pay for the United Way charity, and $20 per pay for the

Companv Social Cluo.

Bilal's TD1 codes are 2 for both Federal and Provincial purposes