York Company has three employees who are paid on an hourly basis, plus time and one half for hours in excess of 44 hours per week. Payroll information for the week ending July 14, 2020 is listed below:

Employee

Hours Worked

Hourly Rate

Income Tax

CPP

EI

Union Dues

G. Kohly

41

$16.70

$68.47

$31.49

$11.09

$30.00

S. Khan

41

$17.40

$71.34

$32.95

$11.56

$30.00

R. Stern

40

$14.50

$58.00

$26.15

$9.40

$30.00

a) Calculate gross pay for each employee and the amount the employer will have to pay for CPP and EI.

b) Prepare the journal entries for the July 14 payroll and the employer's portion of payroll. Employees will not be paid until next week.

c) Record the payment of the statutory deductions to the CRA on July 31, 2019.