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 $47,700 and Louise is paid $21 per hour. Both employees are paid biweekly (every two weeks). In the pay period ended May 31, 2017, Louise worked 95 hours and is paid time and one half for hours worked in excess of 80. Anna has a Claim Code 1 and Louise has a Claim Code 3.

Determine the gross and net pay of each employee. Use one of the following options to calculate the mandatory deductions for each employee:

The T4032 Payroll Deductions tables provided on the Canada Revenue Agency site at http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/t4032/menu-eng.html (Check with the amounts provided in the table below, as some of the numbers may be slightly different.) Use the Payroll Deductions Online Calculator (PDOC) provided by the Canada Revenue Agency at https://apps.cra-arc.gc.ca/ebci/rhpd/startLanguage.do?lang=English (Check with the amounts provided in the table below, as some of the numbers may be slightly different.) Use the following table:

CPP EI Federal Tax Provincial Tax Total Tax Anna Swanson $84.80 $34.54 $209.45 $106.32 $315.77 Louise Blanger $77.89 $31.91 $162.81 $82.99 $245.80

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

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

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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

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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

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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, 2017. (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