USE THE INFORMATION FROM THE TABLE TO COMPLETE A SALARY PAYROLL JOURNAL

Company ABC Salary Payroll Register Dated January 31, 2021 Cheque Employee Salary CPP Net Pay Federal Tax Provincial Tax Total Deductions 1 Bob Johnson $2,000 $101.66 $31.60 $199.40 $107.10 $439.76 $1,560.24 2 Larry David $3,000 $156.16 $47.40 $401.80 $202.15 $807.51 $2,192.49 3 Jack Ferguson $3,500 $183.51 $55.30 $501.05 $255.10 $994.96 $2505.04 4 Michael Thomas $4,000 $210.76 $63.20 $618.60 $336.35 $1228.91 $2,771.09 Total $12,500 $652.09 $197.50 $1,720.85 $900.70 $3,471.14 $9,028.86 Company ABC General Journal Dated January 31, 2021 Accounting Period 01 Account Debit Credit Salary Expense Canada Pension Payable Employment Insurance Payable Federal Income Taxes Payable Provincial Income Taxes Payable Salaries and Wages Payable Total Explanation: To record salary payroll for January based on register dated January 31, 2021