The payroll records of Russon Company's district office provided the following information for the weekly pay period ended March 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 El. Employee Hours Worked Hourly Rate Income Tax CPP EI Union Dues Caron Prosser 40 $18.00 $72 $33 $12 $30 Diane Ferenbach 45 $16.00 $76 $35 $12 $30 Stephen James 42 $13.00 $56 $25 $9 $30 Jessie Moore 47 $17.00 $86 $40 $14 $30 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 CPP Employee Gross Income Tax CPP Union Dues $ $ $ $ $ $ $ Caron Prosser $ $ $ $ $ $ $ Diane Ferenbach $ $ $ $ $ $ $ Stephen James $ $ $ $ $ $ $ Jessie Moore $ $ $ $ $ $ $ Total b) Prepare the payroll journal entries for March 27, 2019, 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 2019 Mar 27 Record payroll Mar 27 Record additional employer expenses c) Prepare a journal entry to record the cash payment of the payroll liabilities due to the CRA on April 15, 2019. Date Account Title and Explanation Debit Credit 2019 Apr 15 Pay payroll liabilities due to CRA Check