U*se the CRA Payroll Calculator for employees listed below (Table A) to calc*ulate the payroll amounts asked in the Table B.

Note:

1. The information in Table A is independent of textbook information. Hence, all work needs to be completed using the information provided in this document only unless otherwise stated.

2. The payroll calculator is straight forward. You need to enter pay frequency for each employee, date of employee getting paid (Dec 23 , 2023 for all the employees), Salary for the pay period (Period ended on Dec 23, 2023), and no other changes are required in the calculator (including keeping the TD1 form info) an then press calculate.

3. the payroll deductions summary will be available.

4. You can also click on employee remittance summary to get the information on employer payroll deductions.

5. You will enter the answers in Table B and also process the journal entries for all the four employees (individually) below the table.

Table A

Personal Information	TD1 Form Info	Payroll Info	Pay Date	Total pay
Francis Storey	25 Heartland Rd, Toronto, On M6E 5A5 Date of Birth: 05-03-1980 SIN 3560898 627	Twice a month (Semi-monthly) Salary $65,000/year	Dec 23, 2023	$65000/year, convert in semi-monthly (65000/24)
Martha Armstrong	651 Crescent Rd, Toronto, On M4W1V2 DOB: 11-03-1986 SIN: 674416912	Every other Sunday (Bi-weekly) $20/hour 8 hours per day, 5 days/week	Dec 23, 2023	$20 x 8 x 10
JP Martin	5297 Donlands Avenue, East York, ON M4J 3P9 DOB: 07-12-1982	Every other Sunday (Bi-weekly) $35/hour 20 hours biweekly	Dec 23, 2023	$35 x 20
Howard Selby	1254 Dufferin St, Toronto, On M6H 4C1 DOB: 09-06-1978 SIN: 620 901 645	Every other Sunday (Bi-weekly) $35/hour 30 hours biweekly	Dec 23, 2023	$35 x 30

Please en*ter your answer in the below template:

Pay for Dec 23, 2023

Table B

Employee Name	Francis Storey	Martha Armstrong	JP Martin	Howard Selby
Particulars
Total Gross Pay (1)
Total Withholding
Federal Income Tax
Provincial Income tax
CPP-Employee
EI-Employee
Total withholding (2)
Net Pay (1 -2)
Employer Taxes and Contributions
CPP- Employer (3)
EI-Employer (4)
Total Employer Taxes and Contributions (5) (3 +4)
Total Remittance Due (2 + 5)

Process the journal entries as shown in table 9.3 in lesson 9

Note: Only record the journal entries for the payroll processed on Dec 23, 2023. You can list individual journal entries for all the four employees.

Employee Earnings, Deductions and net pay

Payroll Tax expenses:

Payment of all payroll liabilities: