The payroll records of Brownlee Company provided the following information for the weekly pay period ended March $23,2021$:

Required:

$1.$ Enter the relevant information in the proper columns of a payroll register and complete the register; calculate CPP and EI 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 $23,2021$

$2.$ 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.$)$