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.

b) Prepare the payroll journal entries for January 27, 2019, assuming they will be paid later.

c) Prepare a journal entry to record the cash payment of the payroll liabilities due to the CRA on February 15, 2019.