Problem A$-1$A Payroll register and payroll deductionsLO$2,3$The payroll records of Brownlee Company provided the followinginformation for the weekly pay period ended March $23,2021$:Click here to view the CPP Tables for $2021.$Click here to view the El Tables for $2021.$Click here to view the Federal Tax Deductions Tables for $2021.$Required:$1.$ Enter the relevant information in the proper columns of a payrollregister and complete the register; calculate CPP and El deductions.Charge the wages of Kathy Sousa to Office Wages Expense and thewages of the remaining employees to Service Wages Expense.Calculate income tax deductions at $20\%$ of gross pay. Employeesare paid an overtime premium of $50\%$ for all hours in excess of $40$per week. $($Round your intermediate calculations and finalanswers to $2$ decimal places.$)$Payroll Week Ended March $23,2021$EmployeesRay LoranKathy SousaGary SmithNicole PartonDiana Wood$12$EmploymentInsuranceView tran saction listEmployeeDateNo$\mathrm{.}2$Mar $23$CPPRecord entryNote: Enter debits before creditsDaily TimeMT W$11888$Journal entry worksheet$1278613880$TFSSIncomeTax$8715$ o $66688$Clear entry$1488888$ o $084$oGeneral Journal$40844688$HospitalInsurance$40\mathrm{.}0040\mathrm{.}00$Record the payroll register for the pay period ending March $23\mathrm{.}40,0040\mathrm{.}00|40\mathrm{.}00200\mathrm{.}00$TotalHoursUnionDuesPayroll Register$0.$T$.$Hours$16\mathrm{.}0015\mathrm{.}0014\mathrm{.}0016\mathrm{.}0016\mathrm{.}00$Debit$77\mathrm{.}00$Reg.Pay Rate$40\mathrm{.}00$Credit$36\mathrm{.}0032\mathrm{.}0040\mathrm{.}0036\mathrm{.}00$TotalDeductionsHospitalView general journalInsurance$40\mathrm{.}0040\mathrm{.}00|40\mathrm{.}0040\mathrm{.}0040\mathrm{.}00|200\mathrm{.}00$NetPavUnionDues$16\mathrm{.}0015\mathrm{.}0014\mathrm{.}002.$ Prepare General Journal entries to record the payroll registerinformation, including the employer's expenses. $($Round yourintermediate calculations and final answers to $2$ decimal places.$)16\mathrm{.}0016\mathrm{.}0077\mathrm{.}00$Earningsto End ofPreviousOffice$43000+$S$,00046,00021,00032,00036,000$RegulaServiceWages Expense Wages ExpenseEarningsPremium Gross Pay