Simpsonville Company has three employees who are paid on an hourly basis, plus time and a half for hours in excess of $44$ hours per week. Payroll information for the week ending August $16,2021$ is listed below.

Employee Hours Worked Hourly Rate Income Tax CPP EI Union Dues

J$.$ Michelle $46$ $$16\mathrm{.}90$ $$155\mathrm{.}48$ $$39\mathrm{.}62$ $$12\mathrm{.}55$ $$30\mathrm{.}00$

A$.$ Knopf $36$ $$17\mathrm{.}10$ $$123\mathrm{.}12$ $$29\mathrm{.}88$ $$9\mathrm{.}73$ $$30\mathrm{.}00$

D$.$House $44$ $$18\mathrm{.}00$ $$158\mathrm{.}40$ $$39\mathrm{.}50$ $$12\mathrm{.}51$ $$30\mathrm{.}00$

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$.$b$)$ Prepare the journal entries for the August $16$ 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.c$)$ Record the payment of the statutory deductions to the CRA on August $31,2021.$