Comet Engineering of Delta is a consulting firm that employs four professional staff, two casual clerks, and you as office manager (accountant). Everyone except the clerks is paid a weekly salary. The clerks are paid an hourly rate and receive time-and-a-half for hours worked in excess of 8 per day or 40 per week. Using the information below, complete the payroll register for the week ending August 20; make the necessary entry to record the payroll for that week; and record the issuance of cheques to each employee. Daily hours for the clerks are shown at the end.

Hourly workers receive time-and-a-half rate for more than 40 hours in a week, or more than 8 hours in any given day. Two of the employees (Donna Alvarez and Joan Kemp) reached the EI maximum the last pay period.

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Claim Rate or Life CPP to Chq. Employee Code Salary Ins. Disab. Med. Donations Date No. Donna Alvarez 3 $1,640.00 $19 $32 $36.00 $25.00 $2,146.18 574 Joan Kemp 41,490.00 12 28 36.00 25.00 2,163.15 575 John Harper1,290.00 10 24 18.00 18.00 1,630.72 576 Tim Culver 21,340.00 825 36.00 18.00 984.37 577 May Silver Joe Polemko 4 Yourself Hourly employees worked 645.23 578 36.00 5.00 1,020.84 579 875.00 6 18 18.00 5.00 823.65 580 __18.00 15.00 -_ --3 May Silver Joe Polemko 9 10 12 Total 48 43 10