The payroll register for Mollys Greenhouse is as follows:

MOLLY'S GREENHOUSE Payroll Register Month Ending June 30, 2017
Employee		Gross Pay		Claim Code		CPP		EI		Income Tax		Total Deductions		Net Pay		Cheque #
Karine		4,640.00		5		212.93		87.20		541.16		841.29		3,798.71		40
Kelsey		2,550.00		4		109.57		47.98		130.22		287.77		2,262.23		41
Dani		3,940.00		1		178.48		74.15		518.47		771.10		3,168.90		42
Brooke		3,130.00		4		138.28		58.88		253.47		450.63		2,679.37		43
Total		14,260.00				639.26		268.21		1,443.32		2,350.79		11,909.21

Assume Molly issued the cheques on June 30.

1. Prepare the summary journal entry to record the payment of the June 30 payroll to employees.

2.Prepare a summary journal entry on June 30 to accrue the employer payroll costs.

3.Post the journal entries from parts (a) and (b) to the T-accounts

4.Prepare the journal entry to record Mollys Greenhouses remittance to the Received General on July 15, 2017

5.Post the journal entry from part (d) to the T-accounts and prove ending balances in the payables accounts equal zero