The payroll records of Martindale Restaurant provided the following information for the weekly pay period ended August $27,2020.$ All employees are paid $1\mathrm{.}5$ 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 EI$.$

Employee Hours Worked Hourly Rate Controlled Tips Income Tax CPP EI

Diane Ferenbach $38$ $$16\mathrm{.}00$ $$270$ $$176$ $$42\mathrm{.}56$ $$13\mathrm{.}87$

Clay York $42$ $$14\mathrm{.}00$ $$270$ $$174$ $$42\mathrm{.}25$ $$13\mathrm{.}78$

Jessie Moore $38$ $$15\mathrm{.}00$ $$330$ $$180$ $$43\mathrm{.}72$ $$14\mathrm{.}22$

Karen Krigner $45$ $$17\mathrm{.}00$ $$330$ $$228$ $$56\mathrm{.}19$ $$17\mathrm{.}97$

Do not enter dollar signs or commas in the input boxes.

Round your answer to $2$ decimal places.

a$)$ Calculate gross and net pay for each employee.

Payroll Register

Deductions Employer's Cost

Employee Gross Income Tax CPP EI Net Pay CPP EI

Diane Ferenbach $Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$Answer

Clay York $Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$Answer

Jessie Moore $Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$Answer

Karen Krigner $Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$Answer

Total $Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$Answer

b$)$ Prepare the payroll journal entries for August $27,2020.$ The employees will be paid at a later date.

For transactions with more than one debit or more than one credit, enter the debit accounts in alphabetical order followed by credit accounts in alphabetical order.

Date Account Title and Explanation Debit Credit

$2020$

Aug $27$ Answer

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Record payroll

Aug $27$ Answer

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Record additional employer expenses

c$)$ Prepare a journal entry to record the cash payment of the payroll liabilities due to the CRA on September $15,2020.$

Date Account Title and Explanation Debit Credit

$2020$

Sep $15$ Answer

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Pay payroll liabilities due to CRA