The following are working in JOHN company on weekly basis and paid on bi- weekly pay basis with claims code 2.

Employee Hours Worked Pay Rate union donation

C. White 44 $30 10 20

J. Wozowski 46 10 10 20

K. Hurt 39 14 10 20

M. Khan 42 22 10 20

Calculate the following and write the payroll reporting journal entries.

1. Gross pay of each worker
2. CPP deduction
3. EI deduction
4. Provincial income tax
5. Federal income tac
6. Total income tax
7. Total deduction
8. CPP benefit expense to employer
9. EI benefit expense to employer
10. Total payroll liability payable by the employer