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 Employee Daily Time Total O.T. Reg. Hospital Union Earnings to End of Earnings O.T. Previous Employees No. MTWT F S S Hours Hours Pay Rate Insurance Dues Week Regular Pay Premium Pay Gross Pay Ray Loran 11 8 8 8 8 8 4 0 36.00 50.00 16.00 44,000 1 Kathy Sousa 12 7 8 8 8 8 4 0 32.00 50.00 16.00 47,000 2 Gary Smith 13 8 8 8 8 8 4 4 33.00 50.00 24.00 26,000 3 Nicole Parton 14 8 8 8 8 8 0 0 36.00 50.00 25.00 37,000 4 Diana Wood 15 0 6 6 6 6 8 8 37.00 50.00 24.00 41,000 5 250.00 105.00 0.00 0.00 0.00 Employment Income Hospital Union Total Net Insurance CPP Tax Insurance Dues Deductions Pay Office Wages Expense Wages Expense Service 1 50.00 16.00 2 50.00 16.00 3 50.00 24.00 4 50.00 25.00 5 50.00 24.00 0.00 0.00 0.00 250.00 105.00 0.00 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 1 2 Record the payroll register for the pay period ending March 23. Note: Enter debits before credits. Date Mar 23 General Journal Debit Credit > 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 < 1 2 Record the payroll taxes. Note: Enter debits before credits. Date Mar 23 General Journal Debit Credit >