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 $50,700 and Louise is paid $20 per hour. Both employees are paid biweekly (every two weeks). In the pay period ended May 31, 2021, Louise worked 97 hours and is paid time and one half for hours worked in excess of 80. Your answer is correct. Determine the gross and net pay of each employee, using the following table. Provincial Federal Tax Total Tax CPP Tax $222.40 Anna Swanson Louise Blanger $89.86 $97.78 $32.37 $35.03 $112.90 $103.17 $335.30 $305.56 $202.39 (Round answers to 2 decimal places, e.g. 52.75.) Anna Swanson Louise Blanger Gross pay $ 1950 $ 2110 Net pay $ 1492.47 $ 1671.63 eTextbook and Media List of Accounts Your answer is correct. 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 for the amounts.) Date Account Titles and Explanation Debit Credit May 31 Salaries Expense 4060 El Payable 67.4 CPP Payable 187.64 Income Tax Payable 640.86 Cash 3164.1 e Textbook and Media List of Accounts Your answer is partially correct. 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 for the amounts.) Date Account Titles and Explanation Debit Credit May 31 Employee Benefits Expense 498.64 CPP Payable 187.64 El Payable 67.4 Workers' Compensation Payable 81.2 Vacation Pay Payable 162.4 e Textbook and Media List of Accounts Your answer is partially correct. Prepare the journal entry to record Sunflower's 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 for the amounts.) Date Account Titles and Explanation Debit Credit June 15 Income Tax Payable 640.86 El Payable 67.40 CPP Payable 187.64 Cash 895.90 e Textbook and Media List of Accounts