Water Cruises rents canoes and other water crafts to campers and hikers. On July $15,2020,$ Water Cruises prepared their semi$-$monthly payroll for their employees. The current CPP rate is $5\mathrm{.}25\%,$ the current EI rate is $1\mathrm{.}58\%,$ and the appropriate income tax rate is $19\%.$ The employer pays half of the health care premium, and the employees pay the other half. Assume the employer contributes $100\%$ toward CPP and $140\%$ toward EI$.$ Payroll information for July $15,2020$ is listed below.

Employee Total Hours Hourly Rate Total Health Care

M$.$ Swift $71\mathrm{.}0$ $$14\mathrm{.}00$ $$19\mathrm{.}00$

S$.$ Current $85\mathrm{.}0$ $$15\mathrm{.}00$ $$16\mathrm{.}00$

B$.$ Wavey $86\mathrm{.}0$ $$15\mathrm{.}00$ $$14\mathrm{.}00$

Do not enter dollar signs or commas in the input boxes.

Round your answer to $2$ decimal places.

a$)$ Calculate gross and net pay for each employee.

Payroll Register

Deductions

Employee Gross Income Tax CPP$*$ EI Health Care Total Deductions Net Pay

M$.$ Swift $Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$Answer

S$.$ Current $Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$Answer

B$.$ Wavey $Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$Answer

Total $Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$Answer

$*$Remember to properly account for the $$3,500$ exemption

b$)$ Calculate the employer contributions.

Employer Contributions

CPP$*$ $Answer

EI $Answer

Health Care $Answer

c$)$ Prepare the payroll journal entries for July $15,2020$ to record the salaries payable to the employees and accrue the employer contributions.

For transactions with more than one debit or more than one credit, enter the debit accounts in alphabetical order followed by credit accounts in alphabetical order.

Date Account Title and Explanation Debit Credit

$2020$

Jul $15$ Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Record payroll

Jul $15$ Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Record additional employer expenses

d$)$ Prepare the entry to pay the employees on July $17,2020.$

Date Account Title and Explanation Debit Credit

$2020$

Jul $17$ Answer

Answer

Answer

Answer

Pay employees

e$)$ Prepare the entry to pay the liability to the health insurance company on July $31,2020.$

Date Account Title and Explanation Debit Credit

$2020$

Jul $31$ Answer

Answer

Answer

Answer

Pay health care liability

f$)$ Prepare the entry to pay the liabilities to the government on August $15,2020.$

Date Account Title and Explanation Debit Credit

$2020$

Aug $15$ Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Pay payroll liabilities to the government