The bookkeeper for Pinto Co. of Peterborough gathered the following data from employee earnings records as well as daily time cards. Your task is 

(a) To complete a payroll register on November 5.

(b) to journalize the appropriate entry to record the payroll. 

Income tax is calculated at 20%, CPP at 5.10%, and EI at 1.62%. Remember to take into consideration the $3,500 deduction for CPP and consider maximum amounts.

Assumptions
1. Each employee contributes $12 per week for health insurance.
2. Overtime is paid at a rate of time-and-a-half over 40 hours per week or over 8 hours in any day.

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Claim Daily Time Code M T W T F Rate 2 8 6 9 10 8 $22 4 9 10 9 10 7 14 3 8 10 12 8 9 25 12 Hourly Employee Mary Cardinal* Bill Smith Joe Kingle* Anita Tsui 19 7 8 10 8 *Both of these employees reached the EI maximum last period. Dept. Sales Office Sales Office Cum. CPP Before This Payroll $2,349.53 1,380.00 2,478.90 942.54