Assume that payroll records of a branch of Indigo Books provided the following information for the weekly pay period ended December 18, 2012:

Lucy Bourdon and Maurice Lamont work in the office, and Maura Wells and Carl Boyd are sales staff. All employees are paid time and a half for hours worked in excess of 40 hours per week. Show computations. Explanations are not required for journal entries.
Required
1. Enter the appropriate information in a payroll register similar to Exhibit 11-6.
2. Record the payroll information in the general journal, crediting net pay to Cash.
3. The employer's payroll costs are calculated by matching the employee's CPP contribution (employee rate 4.95 percent; maximum $2,306.70) and paying 1.4 times the employee's EI premium (employee rate 1.83 percent; maximum $839.97). Record the employer's payroll costs in the general journal.
4. Why is no CPP or EI deducted for Boyd?

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Year-to-Date Employ- ment Insurance Earnings 40-Hour Canada Pension Plan $22.53 30.70 at End of Weekly Income Тах United Hours Employee Lucy Bourdon Maura Wells Carl Boyd Worked Earnings 45 50 Way Previous Week $ 62.85 73.25 $9.56 12.58 $440 500 850 $16 $19,130.00 28,400.00 56,380.00 16 49 184.10 0.00 0.00 40 Maurice Lamont 40 380 42.60 6.95 15.48 8,966.00