The payroll records of Russoff Corporation's district office provided the following information for the weekly pay period ended February 27, 2021. All employees are paid 1.5 times their hourly wage for hours worked in excess of 44 hours per week. The company contributes 100% for its share of CPP, and 140% of EI.

Employee	Hours Worked	Hourly Rate	Income Tax	CPP	EI	Union Dues
Clay York	37	$18.00	$133.00	$32.63	$10.52	$30.00
Karen Cooper	44	$19.00	$167.00	$41.89	$13.21	$30.00
Jessie Moore	41	$19.00	$156.00	$38.79	$12.31	$30.00
Karen Krigner	39	$19.00	$148.00	$36.72	$11.71	$30.00

Do not enter dollar signs or commas in the input boxes. Round your answers 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	Union Dues	CPP	EI
Clay York	$Answer	$Answer	$Answer	$Answer	$Answer	$Answer	$Answer
Karen Cooper	$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 February 27, 2021, assuming they will be paid later.

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
2021
Feb 27	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	Record payroll
Feb 27	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	Record additional employer expenses

c) Prepare a journal entry to record the cash payment of the payroll liabilities due to the CRA on March 15, 2021.

Date	Account Title and Explanation	Debit	Credit
2021
Mar 15	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharity Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableHealth Care PayableIncome Tax PayableSalaries ExpenseSalaries PayableUnion Dues PayableVacaction Pay ExpenseVacation Pay PayableWorkers' Compensation Payable		Answer
	Pay payroll liabilities due to CRA