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 $1\mathrm{.}5$ 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

Diane Ferenbach $45$ $$16\mathrm{.}00$ $$146\mathrm{.}00$ $$36\mathrm{.}01$ $$11\mathrm{.}50$ $$20\mathrm{.}00$

Clay York $45$ $$19\mathrm{.}00$ $$173\mathrm{.}00$ $$43\mathrm{.}45$ $$13\mathrm{.}66$ $$20\mathrm{.}00$

Karen Krigner $47$ $$15\mathrm{.}00$ $$146\mathrm{.}00$ $$35\mathrm{.}98$ $$11\mathrm{.}49$ $$20\mathrm{.}00$

Jonas Brittany $38$ $$20\mathrm{.}00$ $$152\mathrm{.}00$ $$37\mathrm{.}75$ $$12\mathrm{.}01$ $$20\mathrm{.}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

Diane Ferenbach $Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$Answer

Clay York $Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$Answer

Karen Krigner $Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$Answer

Jonas Brittany $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 $27$ Answer

Answer

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Record payroll

Feb $27$ Answer

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 March $15,2021.$

Date Account Title and Explanation Debit Credit

$2021$

Mar $15$ Answer

Answer

Answer

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Answer

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Pay payroll liabilities due to CRA