USE THE INFORMATION FROM THE FIRST TABLE TO DO AN EMPLOYER EXPENSES JOURNAL

Company ABC Salary Payroll Register Dated January 31, 2021 Cheque Employee Salary CPP Net Pay Federal Tax Provincial Tax Total Deductions 1 Bob Johnson $2,000 $101.66 $31.60 $199.40 $107.10 $439.76 $1,560.24 2 Larry David $3,000 $156.16 $47.40 $401.80 $202.15 $807.51 $2,192.49 3 Jack Ferguson $3,500 $183.51 $55.30 $501.05 $255.10 $994.96 $2505.04 4 Michael Thomas $4,000 $210.76 $63.20 $618.60 $336.35 $1228.91 $2,771.09 Total $12,500 $652.09 $197.50 $1,720.85 $900.70 $3,471.14 $9,028.86 Company ABC General Journal Dated January 31, 2021 Accounting Period 01 Account Debit Credit Canada Pension Expense (match) Employment Insurance Expense (x1.4) Workers Compensation Expense (0246) Vacation Pay Expense (4%) Canada Pension Payable Employment Insurance Payable Workers Compensation Payable Vacation Pay Payable Total Explanation: To record employer expenses for January based on register dated January 31, 2021