The payroll records of Russon Company's district office provided the following information for the weekly pay period ended January 27, 2019. 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 EI.

Employee	Hours Worked	Hourly Rate	Income Tax	CPP	EI	Union Dues
Diane Ferenbach	38	$13.00	$49	$22	$8	$10
Clay York	37	$12.00	$44	$19	$7	$10
Karen Krigner	40	$16.00	$64	$29	$10	$10
Jonas Brittany	47	$13.00	$66	$30	$11	$10

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	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 January 27, 2019.

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
2019
Jan 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
Jan 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 February 15, 2019.

Date	Account Title and Explanation	Debit	Credit
2019
Feb 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

sorry can you just ignore the account title and explanation I will do that and send a photo i just need you to input the values please as i am at a loss of what to do