The payroll of Bramble Corp. for September 2020 is as follows. Total payroll was $540,000. Pensionable (CPP) and insurable (EI) earnings were $380,000. Income taxes in the amount of $83,000 were withheld, as were $7,408 in union dues. The Employment Insurance tax rate was 1.66% for employees and 2.324% for employers, and the CPP rate was 4.95% for employees and 4.95% for employers.

QUESTIONS:

A) Prepare the necessary journal entries to record the payroll if the salaries and wages paid and the employer payroll taxes are recorded separately.

Account Titles and explanation	Debit	Credit

(To record the salaries and wages paid and the employee payroll deductions)

Account Titles and explanation	Debit	Credit

(To record employer contributions)

B) Prepare the entries to record the payment of all required amounts to the Receiver General for Canada and to the employees union.

Account Titles and explanation	Debit	Credit

(To record remittance)

Account Titles and explanation	Debit	Credit

(To remit union dues collected)

C) For every dollar of salaries and wages that Bramble commits to pay, what is the actual payroll cost to the company?

Cost per dollar

$___