Ten Point Payroll Problem
The payroll records of Brownlee Company provided the following information for the weekly pay period ended March 23, 2018: Required: 1. Enter the relevant information in the proper columns of a payroll register and complete the register, calculate CPP and El deductions. Charge the wages of Kathy Sousa to Office Wages Expense and the wages of the remaining employees to Service Wages Expense. Calculate income tax deductions at 20% of gross pay. Employees are paid an overtime premium of 50% for all hours in excess of 40 per week. (Round your intermediate calculations and final answers to 2 decimal places. Leave no cells blank.) Payroll Week Ended March 23, 2018 Payroll Register Earnings Employee Daily Time Total O.T. Reg. Hospital Union O.T. Employees No. Hours Hours Pay Rate Insurance Dues Regular Pay Premium Pay Gross Pay 42.00 45.00 22.00 1 Ray Loran Kathy Sousa Gary Smith M T W T F S S 11 7 8 8 8 8 4 0 12 88 8 8 4 4 13 8 8 88 8 8 0 0 Earnings to End of Previous Week 44,600 47,600 29,000 40,000 44,000 45.00 2 38.00 39.00 22.00 20.00 45.00 3 Nicole Parton 14 0 6 6 6 6 8 8 42.00 45.00 21.00 4 Diana Wood 15 8 8 8 8 8 4 0 43.00 20.00 5 45.00 225.00 105.00 0.00 0.00 0.00 Union Net Employment Insurance Income Tax Total Deductions Hospital Insurance 45.00 Office Service Wages Expense Wages Expense CPP Dues Pay 1 22.00 2 45.00 22.00 20.00 3 45.00 4 21.00 45.00 45.00 5 20.00 0.00 0.00 0.00 225.00 105.00 0.00 0.00 0.00 0.00 The payroll records of Brownlee Company provided the following information for the weekly pay period ended March 23, 2018: Required: 1. Enter the relevant information in the proper columns of a payroll register and complete the register, calculate CPP and El deductions. Charge the wages of Kathy Sousa to Office Wages Expense and the wages of the remaining employees to Service Wages Expense. Calculate income tax deductions at 20% of gross pay. Employees are paid an overtime premium of 50% for all hours in excess of 40 per week. (Round your intermediate calculations and final answers to 2 decimal places. Leave no cells blank.) Payroll Week Ended March 23, 2018 Payroll Register Earnings Employee Daily Time Total O.T. Reg. Hospital Union O.T. Employees No. Hours Hours Pay Rate Insurance Dues Regular Pay Premium Pay Gross Pay 42.00 45.00 22.00 1 Ray Loran Kathy Sousa Gary Smith M T W T F S S 11 7 8 8 8 8 4 0 12 88 8 8 4 4 13 8 8 88 8 8 0 0 Earnings to End of Previous Week 44,600 47,600 29,000 40,000 44,000 45.00 2 38.00 39.00 22.00 20.00 45.00 3 Nicole Parton 14 0 6 6 6 6 8 8 42.00 45.00 21.00 4 Diana Wood 15 8 8 8 8 8 4 0 43.00 20.00 5 45.00 225.00 105.00 0.00 0.00 0.00 Union Net Employment Insurance Income Tax Total Deductions Hospital Insurance 45.00 Office Service Wages Expense Wages Expense CPP Dues Pay 1 22.00 2 45.00 22.00 20.00 3 45.00 4 21.00 45.00 45.00 5 20.00 0.00 0.00 0.00 225.00 105.00 0.00 0.00 0.00 0.00
