From the summary of payroll register of I M Shepherd for the month ended 25 November 2022 shown in figure 14.29, you are required to use the clearing account method of processing the payroll into the general journal and cash payments journal. Then post the general journal and cash payments journal to the general ledger at the end of the month.

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Week Ended 4 Nov 22 11 Nov 22 18 Nov 22 25 Nov 22 Gross Pay 2 701.00 2305.00 2 290.00 2 492.00 9 788.00 Summary of Payroll Register of | M Shepherd for the month ended 25 November 2022 PAYG Super- Withholding annuation 486.00 414.00 412.00 448.00 1 760.00 140.00 140.00 140.00 140.00 560.00 Medical & Hospital 75.00 75.00 75.00 75.00 300.00 Credit Union 85.00 85.00 85.00 85.00 340.00 Total Deductions 786.00 714.00 712.00 748.00 2960.00 Net Pay 1915.00 1 591.00 1 578.00 1 744.00 6 828.00