These employees have produced the number of pieces indicated during the workweek ending February 22:

Julie Robinson 2,300

Katie Friesen 2,290

Jose Sivira 2,310

Joan Flannery 2,350

They are paid according to the following incentive plan: First 1,000 pieces $0.23 each Next 600 pieces 0.25 each Next 400 pieces 0.30 each Over 2,000 pieces 0.35 each (a) Complete the Piecework Payroll Record. Look up the payroll deductions from the tables illustrated in Figures 10.2, 10.3, 10.4, and 10.5. All employees are single with no dependants, so Claim Code 1 will be used in the federal and provincial income tax tables. Company pension is 3% of gross pay. (b) Total and prove the payroll record. (c) Record a General Journal entry on February 22 for the payroll. (d) Record a General Journal entry on February 22 for the employers contributions to CPP, EI, and company pension. The employer contributes an equal amount to the company pension. (e) Record an entry in the Cash Payments Journal on February 25 to issue the paycheques. The first paycheque is #88. (f) Record an entry in the Cash Payments Journal for the remittance to CRA and to the insurance company for the company pension plan. Assume both remittances are to be recorded on March 14. Issue cheques #107 and 108