The payroll records of Russon Corporation's district office provided the following information for the weekly pay period ended January 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 El. Employee Diane Ferenbach Hours Worked Hourly Rate Income Tax CPP El Union Dues 47 $20.00 $194.00 $49.20 $15.33 $20.00 Clay York 44 $16.00 $141.00 $34.70 $11.12 $20.00 Jessie Moore 48 $15.00 $150.00 $37.21 $11.85 $20.00 Karen Krigner 38 $16.00 $122.00 $29.47 $9.61. $20.00 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 Employee Gross Income Tax CPP Union Dues CPP Employer's Cost El $ $ $ $ $ $ Diane Ferenbach Clay York $ $ $ Jessie Moore Karen Krigner Total $ $ b) Prepare the payroll journal entries for January 27, 2021, assuming they will be paid later. For transactions with more than one debit or more than one credit, enter the debit accountan alphabetical order followed by credit accounts in alphabetical order. Date Account Title and Explanation Debit Credit 2021 Jan 27 0 Record payroll Jan 27 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, 2021. Date Account Title and Explanation Debit Credit 2021 Feb 15 Pay payroll liabilities due to CRA 0