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 $$40\mathrm{.}0037\mathrm{.}50$ $$1,500\mathrm{.}00$ $ $-$ $$90\mathrm{.}00$ $$1,590\mathrm{.}00$ $$75\mathrm{.}37$ $$29\mathrm{.}89$ $$286\mathrm{.}20$ $$190\mathrm{.}80$ $$1,007\mathrm{.}74$

J$.$Doer $$15\mathrm{.}00200$ $$300\mathrm{.}00$ $ $-$ $$18\mathrm{.}00$ $$318\mathrm{.}00$ $$12\mathrm{.}41$ $$5\mathrm{.}98$ $$31\mathrm{.}80$ $$159\mathrm{.}00$ $$108\mathrm{.}81$

L$.$Fickle $$12\mathrm{.}5037\mathrm{.}58\mathrm{.}5$ $$468\mathrm{.}75$ $$159\mathrm{.}38$ $$37\mathrm{.}69$ $$665\mathrm{.}81$ $$29\mathrm{.}63$ $$12\mathrm{.}52$ $$119\mathrm{.}85$ $$79\mathrm{.}90$ $$423\mathrm{.}91$

N$.$Host $$18\mathrm{.}0037\mathrm{.}54$ $$675\mathrm{.}00$ $$108\mathrm{.}00$ $$46\mathrm{.}98$ $$829\mathrm{.}98$ $$37\mathrm{.}75$ $$15\mathrm{.}60$ $$149\mathrm{.}40$ $$99\mathrm{.}60$ $$527\mathrm{.}63$

P$.$Jules $$19\mathrm{.}2537\mathrm{.}50$ $$721\mathrm{.}88$ $ $-$ $$43\mathrm{.}31$ $$765\mathrm{.}19$ $$34\mathrm{.}55$ $$14\mathrm{.}39$ $$137\mathrm{.}73$ $$91\mathrm{.}82$ $$486\mathrm{.}70$

R$.$Landing $$25\mathrm{.}0050$ $$125\mathrm{.}00$ $ $-$ $$7\mathrm{.}50$ $$132\mathrm{.}50$ $$3\mathrm{.}23$ $$2\mathrm{.}49$ $ $-$ $ $-$ $$126\mathrm{.}78$

Total $17512\mathrm{.}5$ $$3,790\mathrm{.}63$ $$267\mathrm{.}38$ $$243\mathrm{.}48$ $$4301\mathrm{.}48$ $$192\mathrm{.}94$ $$80\mathrm{.}87$ $$724\mathrm{.}98$ $$621\mathrm{.}12$ $$2681\mathrm{.}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 $$2\mathrm{.}46$ per $$100$ of payroll$).$ Ignore the requirement for account numbers for this question.