From the summary of payroll register of John Wood for the month ended 25 November 2022 shown in figure 14.25, you are required to use the indirect 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 2923.00 2972.00 2 952.00 3 102.00 11 949.00 Summary of Payroll Register of John Wood for the month ended 25 November 2022 Medical & Credit Hospital Union PAYG Super- Withholding annuation 526.00 534.00 531.00 558.00 2 149.00 200.00 200.00 200.00 200.00 800.00 81.00 81.00 81.00 81.00 324.00 93.00 93.00 93.00 93.00 372.00 Total Deductions 900.00 908.00 905.00 932.00 3 645.00 Net Pay 2 023.00 2 064.00 2047.00 2 170.00 8 304.00