Teal Mountain Shop in Oakville, Ontario employs an assistant manager, Anna Swanson, and a part$-$time assistant, Louise B$$langer$,$ to operate the flower shop. Anna has an annual salary of $$52,100$ and Louise is paid $$22$ per hour. Both employees are paid biweekly $($every two weeks$).$

In the pay period ended May $31,2024,$ Louise worked $99$ 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

EI

Federal

Tax

Provincial

Tax

Total

Tax

Anna Swanson

$$92\mathrm{.}53$

$$33\mathrm{.}26$

$$228\mathrm{.}54$

$$116\mathrm{.}02$

$$344\mathrm{.}56$

Louise B$$langer

$$111\mathrm{.}49$

$$39\mathrm{.}62$

$$228\mathrm{.}96$

$$116\mathrm{.}71$

$$345\mathrm{.}67$

$($Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

Gross pay

Anna Swanson

$2,003\mathrm{.}85$

Net pay

$

$1,533\mathrm{.}50$

$

$

Louise B$$langer

$2,387.$

$1,890\mathrm{.}22$

Your answer is partially correct.

Prepare the journal entry to record the payment of the May $31$ payroll to employees. $($Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.$

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. List all debit entries before credit entries.$)$