Maritime Industries is a fabrication business located in Fredericton, NB. The following payroll

register contains payroll information for the week ended August 21, 2019. Both employees donate $20 per pay to the United Way, the federal income tax rate is 10%, the provincial income tax rate is 8%, the CPP rate is 5.7% (ignore exemption) and the EI rate is 1.58%.

Section 1

Complete the payroll register below. Calculate all deductions as well as total deductions and net pay and total each column in the table.

Employee Name	Weekly Gross Pay	Federal Income Tax	Provincial Income Tax	CPP	EI	Donation	Total Deductions	Net Pay
Garnett, A	$1,200
Kelly, D.V	$900
Total	$4,550

Section 2

Prepare a general journal entry to record the totals in the payroll register for the week ending August 21, 2019 assuming the wages will be paid the following week (i.e. you are doing an accrual). Explanations are not required.

Date	Account Titles and Explanations	Debit	Credit

Section 3

Prepare a journal entry to record the employer's payroll deductions on August 21, 2019.

Date	Account Titles and Explanations	Debit	Credit