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 journal entry to record the employer expenses related to Canada Pension Plan contributions, Employment Insurance premiums, Vacation pay and Workers compensation premiums (assume the company pays based on the average Ontario premium rate of $2.46 per $100 of payroll). Ignore the requirement for account numbers for this question.