Use the following information for Seaview Restaurant to calculate the payroll for the week ending 30th June 2020:

Employee name	Gross pay $	Donations --- Salary sacrificed
Amy	952	20
Hazel	1 230	30
Lachlan	1 240	40
Rachel	2 180	50

Additional information

• Superannuation for all employees is 9% of their gross pay.
• After subtracting the donations and superannuation, PAYG tax of 30% is taken out of their pay.

All employees have the following additional deductions from their after tax pay

• Premium of 10% medical insurance.
• Premium of 3.5% for life insurance.

(a) Calculate take-home pay for each employee.

(b) Prepare a general journal entry to accrue the payroll and associated deductions.

(c) Prepare a cash payments journal entry to record the payment of wages.