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. M T W T F S S Hours Hours Pay Rate Insurance Dues Gross Pay Premium Pay 0.00 11 0 8 8 40.00 0.00 39.00 44.00 20.00 1,560.00 1 Ray Loran Kathy Sousa Gary Smith 12 8 Earnings to End of Previous Week 43,400 46,400 23,000 34,000 38,000 00 000 4 0 44.00 4.00 35.00 44.00 20.00 8 8 2 00000 00 00 00 0 13 7 Regular Pay 1,560.00 1,540.00 1,476.00 1,560.00 1,600.00 7,736.00 4 0 41.00 1.00 36.00 44.00 18.00 3 Nicole Parton 14 8 4 4 40.00 0.00 39.00 44.00 19.00 0.00 4 00 00 Diana Wood 15 8 8 8 8 0 0 40.00 0.00 40.00 44.00 18.00 0.00 1,560.00 1,600.00 4,720.00 5 220.00 95.00 0.00 Income Union Total Net Office Service Employment Insurance Hospital Insurance CPP Tax Dues Deductions Pay Wages Expense Wages Expense 1,560.00 1 25.90 44.00 20.00 2 44.00 20.00 3 44.00 18.00 4 25.90 44.00 19.00 5 26.56 44.00 18.00 1,560.00 1,600.00 4,720.00 78.36 0.00 0.00 220.00 95.00 0.00 0.00 0.00 2. Prepare General Journal entries to record the payroll register information, including the employer's expenses. (Round your intermediate calculations and final answers to 2 decimal places.) View transaction list Journal entry worksheet Record the payroll register for the pay period ending March 23. Note: Enter debits before credits. Date General Journal Debit Credit Mar 23 Record entry Clear entry View general journal