Christine Ballantyne, the accountant for Smurk Co. of Shelburne, has gathered the following data for the September 23 weekly payroll: Cumulative CPP Chq # Before This Pay $1,059.80 Factory $ 940.00 Office Employee Salary A. Yeoman $ 940.00 47 R. Bauman 975.00 48 2,405.25 $ 975.00 M. Good 1,149.00 49 1,722.80 1,149.00 D. Shantz 1,410.00 50 2,478.90 1,410.00 Assumptions Income taxes are calculated at 20%, CPP at 5.10%, and EI at 1.62%. Required a. Prepare a payroll register for September 23. b. Journalize and post the payroll entry.