The following information as to earnings and deductions for the weekly pay period ended March $9$ was taken from a company's payroll

records:

Required:

Calculate the employees' El and CPP withholdings and the amounts pald to each employee. $($Do not round Intermedlate

calculations. Round the final answers to $2$ decimal places.$)$

Prepare a General Journal entry to record the payroll. Assume all employees work in the office. $($Round the final answers to $2$

decimal places.$)$