Sunflower Shop in Oakville, Ontario employs an assistant manager, Anna Swanson, and a part-time assistant, Louise Blanger, to operate the flower shop. Anna has an annual salary of $50,200 and Louise is paid $22 per hour. Both employees are paid biweekly (every two weeks). In the pay period ended May 31, 2021, Louise worked 92 hours and is paid time and one half for hours worked in excess of 80.

Determine the gross and net pay of each employee, using the following table.

		CPP		EI		Federal Tax		Provincial Tax		Total Tax
Anna Swanson		$88.91		$32.05		$220.20		$111.78		$331.98
Louise Blanger		$100.06		$35.79		$206.80		$105.42		$312.22

(Round answers to 2 decimal places, e.g. 52.75.)

a)

		Anna Swanson		Louise Blanger
Gross pay		$		$
Net pay		$		$

b)

Prepare the journal entry to record the payment of the May 31 payroll to employees. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
May 31

c)

Prepare a journal entry on May 31 to accrue Sunflower Shop's employer payroll costs. Assume that Sunflower Shop is assessed Workers Compensation at a rate of 2% per pay period and accrues for vacation pay at a rate of 4% per pay period. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
May 31

d)

Prepare the journal entry to record Sunflowers remittance to the Receiver General for the payroll of May 31. The cheque is issued on June 15, 2021. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
June 15

List of Accounts

• Accounts Payable
• Accounts Receivable
• Accumulated Amortization - Patents
• Accumulated Depreciation - Building
• Accumulated Depreciation - Equipment
• Admission Revenue
• Allowance for Doubtful Accounts
• Amortization Expense
• Bad Debt Expense
• Bank Indebtedness or Bank Loan Payable
• Cash
• Cost of Goods Sold
• CPP Payable
• Depreciation Expense
• Disabillity Insurance Payable
• Dividends Payable
• EI Payable
• Employee Benefits Expense
• Employee Benefits Payable
• Equipment
• GST Payable
• GST Recoverable
• Health Insurance Payable
• HST Payable
• HST Recoverable
• Income Tax Payable
• Interest Expense
• Interest Payable
• Interest Receivable
• Interest Revenue
• Land
• Life Insurance Payable
• Litigation Liability
• Merchandise Inventory
• Mortgage Payable
• Mortgage Payable - Current Portion
• No Entry
• Notes Payable
• Notes Receivable
• Operating Expenses
• Prepaid Expenses
• Prepaid Property Taxes
• Property Tax Expense
• Property Tax Payable
• PST Payable
• QST Payable
• Redemption Rewards Liability
• Repair Parts Inventory
• Revenue
• Revenue from Rewards Program
• Salaries Expense
• Salaries Payable
• Sales
• Sales Returns and Allowances
• Service Revenue
• Supplies
• Unearned Revenue
• Unearned Revenue-Loyalty Program
• Union Dues Payable
• United Way Contributions Payable
• Warranty Repair Inventory
• Vacation Pay Payable
• Warranty Expense
• Warranty Liability
• Workers' Compensation Payable