ure Value Hardware has four employees who are paid on an hourly basis, plus time and a half for hours worked in excess of 40 hours a week. Payroll data for the week ended March 14, 2021, follow:

Employee		Total Hours			Hourly Rate			CPP			EI			Income Tax			United Way
I. Dahl		38.0			$18.00			$30.53			$11.35			$80.50			$7.60
F. Gualtieri		42.8			16.00			31.67			11.74			92.95			7.75
G. Ho		43.3			15.75			31.71			11.75			91.00			4.90
A. Israeli		44.5			14.80			30.92			11.49			88.60			9.50

Prepare a payroll register for the weekly payroll. (Round answers to 2 decimal places, e.g. 52.76.)

SURE VALUE HARDWARE Payroll Register

Gross Earnings

Deductions

Employee

Hours

Regular

Overtime

Gross Pay

CPP

EI

Income Tax

United Way

Total

Net Pay

I. Dahl

$

$

$

$

$

$

$

$

$

F. Gualtieri

G. Ho

A. Israeli

Totals

$

$

$

$

$

$

$

$

$

Record the payroll on March 14 and the accrual of employee benefits expense. Assume the company accrues 4% for vacation pay. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 2 decimal places, e.g. 52.76.)

Date	Account Titles and Explanation	Debit	Credit
Mar. 14
	(To record salaries expense.)
Mar. 14
	(To record employer benefits expense.)

Record the payment of the payroll on March 14. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 2 decimal places, e.g. 52.76.)

Date	Account Titles and Explanation	Debit	Credit
Mar. 14
	(To record payment of salaries payable.)

Record the payment of remittances to the Receiver General on April 15. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 2 decimal places, e.g. 52.76.)

Date	Account Titles and Explanation	Debit	Credit
Apr. 15
	(To record remittance of benefits deducted.)

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