Ms. Leona BeTigris, the owner of Just Relax Recreational Villa, hired three personnel in 2020. They...

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Ms. Leona BeTigris, the owner of Just Relax Recreational Villa, hired three personnel in 2020. They are Fides Puno, Zoe Salonga, and Alfonzo Tianzon, with monthly basic salary of P58,500, P46,900, and P62,850, respectively. It is the practice of the business to deduct Pag-IBIG and SSS contributions in the first half of the month and Philhealth in the second half. Salaries are paid on the 22 nd of the month for the first half and on the 7th of the following month for the second half. All remittances (withholding taxes, premiums, and contributions) are paid on the 10th day of the following month. The business is in the process of preparing the payroll for the month of May 2021. Payroll details for the first half (May 1 to 15) are as follows: Employee Pag-IBIG Fides Puno Zoe Salonga Alfonso Tianzon P 100.00 100.00 100.00 Payroll details for the second half (May 16 to 31) are as follows: Employee Fides Puno Zoe Salonga Alfonso Tianzon SSS P 581.30 581.30 581.30 Philhealth P 550.00 550.00 550.00 Withholding Tax P 4,225.43 2,775.43 4,769.18 Withholding Tax P 4,258.25 2,808.25 4,802.00 The following are the employer's share: Pag-IBIG, P300.00; SSS, P3,626.10; and Philhealth, P1,650.00. 1. Journalize all the foregoing payroll transactions. 2. Prepare the pay slip of Alfonso Tianzon for the first half of May 2021. Ms. Leona BeTigris, the owner of Just Relax Recreational Villa, hired three personnel in 2020. They are Fides Puno, Zoe Salonga, and Alfonzo Tianzon, with monthly basic salary of P58,500, P46,900, and P62,850, respectively. It is the practice of the business to deduct Pag-IBIG and SSS contributions in the first half of the month and Philhealth in the second half. Salaries are paid on the 22 nd of the month for the first half and on the 7th of the following month for the second half. All remittances (withholding taxes, premiums, and contributions) are paid on the 10th day of the following month. The business is in the process of preparing the payroll for the month of May 2021. Payroll details for the first half (May 1 to 15) are as follows: Employee Pag-IBIG Fides Puno Zoe Salonga Alfonso Tianzon P 100.00 100.00 100.00 Payroll details for the second half (May 16 to 31) are as follows: Employee Fides Puno Zoe Salonga Alfonso Tianzon SSS P 581.30 581.30 581.30 Philhealth P 550.00 550.00 550.00 Withholding Tax P 4,225.43 2,775.43 4,769.18 Withholding Tax P 4,258.25 2,808.25 4,802.00 The following are the employer's share: Pag-IBIG, P300.00; SSS, P3,626.10; and Philhealth, P1,650.00. 1. Journalize all the foregoing payroll transactions. 2. Prepare the pay slip of Alfonso Tianzon for the first half of May 2021.

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