The payroll records of Martindale Restaurant provided the following information for the weekly pay period ended August 27, 2020. All employees are paid 1.5 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 El. Employee Diane Ferenbach Hours Worked Hourly Rate Controlled Tips Income Tax CPP 38 $16.00 $270 $176 $42.56 $13.87 Clay York 42 $14.00 $270 $174 $42.25 $13.78 Jessie Moore 38 $15.00 $330 $180 $43.72 $14.22 Karen Krigner 45 $17.00 $330 $228 $56.19 $17.97 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 Employee Gross Income Tax CPP El Net Pay CPP Employer's Cost Diane Ferenbach $ Clay York Jessie Moore Karen Krigner Total 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. Account Title and Explanation Date 2020 Aug 27 Debit Credit Aug 27 Record payroll 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 2020 Account Title and Explanation Debit Credit Sep 15 Pay payroll liabilities due to CRA " =