The payroll records of Alpaca Farms provided the following information for the weekly pay period ended December 27, 2020. 1 Employee Fred Moo Kerry Cluck Jessie Wool Stephen Hay Hours 43 46 48 Hourly Rate Income Tax $ 12.00 $ 61.00 $ $ 15.00$ 101.00 $ $ 17.00 $ 134.00 $ $ 14.00 $ 66.00 $ CPP 24.00 $ 34.00 $ 42.00 $ 25.00 $ EI Union Dues 9.00 $ 10.00 12.00 $ 10.00 14.00 $ 10.00 9.00 $ 10.00 40 Note All employees are paid 1.5 times their hourly wage for hours worked in excess of 40 hours per week. The company contributes 100% for its share of CPP and 140% of El. Required a) Calculate gross and net pay for each employee. Round all answers to the nearest whole number. (20 morks) Employer's Cost: CPP Employer's Costa Gross Pay Income Tax CPP ET Union Dues Net Pay Employee Fred Moo Kerry Cluck Jessie Wool Stephen Hay Total b) Prepare the payroll journal entries for December 27, 2020 (11 marks) c) Prepare a journal entry to record cash payment of the payroll liabilities due to the CRA on January 15, 2020