Sunland Limited, a private company following ASPE, pays its office employees each week. A partial list follows of employees and their payroll data for August. Because August is the vacation period, vacation pay is also listed. Employee Weekly Pay Vacation Pay to Be Received in August Mark Olly $460.00 $920.00 Bill Ganton 100.00 200.00 Laurie Evans 270.00 - Louise Brub 1,310.00 2,620.00 Jeff Huziak 490.00 - Assume that the income tax withheld is 10% of salaries and those union dues withheld are 1% of gross salary. Vacations are taken the second and third weeks of August by Olly, Ganton, and Brub. The EI rate is 1.66% for employees and 1.4 times that for employers. The CPP rate is 4.95% each for employee and employer.

a) Prepare the journal entries that are necessary for each of the four August payrolls. The entries for the payroll and for Bayviews payroll tax are made separately.

b) Prepare the entry to record the monthly payment of accrued payroll liabilities.

c) Prepare the entry to accrue the 4% vacation entitlement that was earned by employees in August. (No entitlement is earned on vacation pay.