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 $51,000 and Louise is paid $18 per hour. Both employees are paid biweekly (every two weeks). In the pay period ended May 31, 2021. Louise worked 100 hours and is paid time and one half for hours worked in excess of 80 (a) Your answer is correct Determine the gross and net pay of each employee, using the following table CPP EL Federal Tax Provincial Tax Total Tax Anna Swanson $90.43 $32.56) $223.71 $11357 $337.28 Louise Blanger $91.35 $32.87 $189.92 5968 $286.73 (Round answers to 2 decimal places, eg 52.75) (b) Prepare the journal entry to record the payment of the May 31 payroll to employees. (Round answers to 2 decimal places, eg. 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 O for the amounts.) Date Account Titles and Explanation May 31 Debit Credit