These employees have produced the number of pieces indicated during the work$-$

week ending February $22$ :

They are paid according to the following incentive plan:

$($a$)$ Complete the Piecework Payroll Record. Look up the payroll deduc$-$

tions from the tables illustrated in Figures $10\mathrm{.}2,10\mathrm{.}3,10\mathrm{.}4,$ and $10\mathrm{.}5.$

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 employer's con$-$

tributions 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 $108.$