The payroll records of Brownlee Company provided the following information for the weekly pay period ended March 23, 2022:

				Employee Paid Items
	Hours Worked	Pay Rate	Vacation Pay Rate	ROC Donation	Union Dues
Ray Loran	44	60,000/year	12%	50.00/week	0.00
Kathy Sousa	40	36.00/hr	4%	25.00/week	15.00
Gary Smith	40	32.00/hr	4%	20.00/week	10.00
Nicole Parton	46	40.00/hr	6%	0	5.00
Diana Wood	40	36.00/hr	6%	5.00/week	10.00

Overtime is calculated on hours more than 40 per week and is calculated at a rate of 1.5 regular rate of pay.

All employees contribute 10% of their gross regular pay (no OT and no vacation pay) to their RRSP.

Ray Loran has use of a company owned (and paid for) cell phone as a value of $230 per month.

Kathy, Gary, Nicole and Diana are part of the Group Life Insurance Plan Brownlee Company pays the premiums. The premiums are 2% of the employees gross regular pay (no OT and no vacation pay).

All employees have the basic claim code for federal and provincial income tax.

Required:

1. Prepare the net pay calculations for each employee.

2. Complete a payroll register.

3. Prepare the journal entries to record the:

a. payroll register

b. employers portion of payroll expenses