a) Create a payroll liabilities schedule with the following items ( Gross pay, Ei Premium, Income taxes, Hosp. Ins. , CPP, union dues, Total deductions, net pay, office salaries, sales salaries). Assume the following information to calculate pay ; (office worker \#1 Hourly wage $35.00, total number of hours worked per week 37.5), (Sales worker \#1 Hourly wage $25.00, total number of hours worked per week 45), (office worker \#2 Hourly wage $15.00, total number of hours worked per week 20 ). [ 20 marks] b) Create journal entries for each employee with the appropriate accounts. [ 20 marks] 5) Write 3 interesting facts/ lessons you have learnt in the course so far? [5 marks]