Problem ARIA Payroll register and payroll deductions LO2, 3 The payroll records of Brownlee Company provided the following information for the weekly pay period for January to record the January expense ar whole dollar PROBLEMS CHECK FIGURE: Total deductions $2.28170 Payroll Week Ended March 23, 2018 ended March 23, 2018 Earnings to End of Previous Week Pay Employees Ray Loran Kathy Sousa Gary Smith Nicole Parton Diana Wood Employee Daily Time No. Rate MTWTFSS 11 88888/40 40.00 7/8/6/7/8/4/0 36,00 8/8/0/8/844 32.00 8888 800 40.00 0/6 66688 36.00 Hospital Insurance 40.00 40.00 40.00 40.00 40.00 Union Dues 16.00 15.00 14.00 16.00 16.00 77.00 43,000 46,000 21,000 32.000 36,000 12 13 14 15 200.00 Totals Required 1. Enter the relevant information in the proper columns of a payroll register and complete the register, cal- culate CPP and El deductions. Charge the wages of Kathy Sousa to Office Wages Expense and the wages of the remaining employees to Service Wages Expense. Calculate income tax deductions at 20% of gross pay. Employees are paid an overtime premium of 50% for all hours in excess of 40 per week. 2. Prepare general journal entries to record the payroll register information, including the employer's expenses. Problem Al-2A Payroll register and journal entries LO2, 3