The following information is used to calculate Cleaning Capers Ltd’s payroll for the week ending 30 June 2018.

Employee		Gross pay				Salary sacrifice — donations
V. Gribben D. Mitchell F. Speight P. Aiken			952 1240 2 180 1230				20 40 50 30

Employees’ superannuation contribution is 9% of their gross pay. PAYG tax is taken out at 30% after subtracting the donations and superannuation. All employees also have the following deductions from their after-tax pay: 3.5% life insurance and 10% medical insurance.

Required

A. Calculate ‘take-home’ pay for each employee.

B. Prepare a general journal entry to accrue the payroll and associated deductions.

C. Prepare a cash payments journal entry to record the payment of wages.

D. Assume that, on 6 July 2018, the company forwarded cheques to cover amounts withheld from employees’ wages for the month of June. Total income tax deductions were $6040. Other deduction liabilities were four times the total weekly deductions. Prepare a cash payments journal entry to record these payments.