Required information

Here is a sample Payroll Register for a weekly payroll of an Ontario company:

 

Week of Jan 31		Hours		Earnings
Employee	Rate	Reg	OT	Reg	OT	Vac Pay	Gross	CPP	EI	Fed Tax	Prov Tax	Net
H.Boss	$40.00	37.5	0	$1,500.00	$ -	$90.00	$1,590.00	$75.37	$29.89	$286.20	$190.80	$1,007.74
J.Doer	$15.00	20	0	$300.00	$ -	$18.00	$318.00	$12.41	$5.98	$31.80	$159.00	$108.81
L.Fickle	$12.50	37.5	8.5	$468.75	$159.38	$37.69	$665.81	$29.63	$12.52	$119.85	$79.90	$423.91
N.Host	$18.00	37.5	4	$675.00	$108.00	$46.98	$829.98	$37.75	$15.60	$149.40	$99.60	$527.63
P.Jules	$19.25	37.5	0	$721.88	$ -	$43.31	$765.19	$34.55	$14.39	$137.73	$91.82	$486.70
R.Landing	$25.00	5	0	$125.00	$ -	$7.50	$132.50	$3.23	$2.49	$ -	$ -	$126.78
Total		175	12.5	$3,790.63	$267.38	$243.48	$4301.48	$192.94	$80.87	$724.98	$621.12	$2681.57

Use the information in this table to answer the following questions.

Use the payroll register provided to create the payroll journal entry for Jan. 31. Exclude the employer portions for this entry. Ignore the requirement for account numbers for this question.