Willams Inc. has collected payroll data for the Employee Reg. Overtime Pay Rate Hours Hours most recent weekly pay period Tax Cumulative Plan Contribution Withheld Earning to R. Doll 35 Salary Sweeny 40 F. Fillip Kk Frank 30 5. Wong 35 22.40 2.220.00 5 6 13.00 16.00 11.00 50.00 186 25 125.00 400.00 End of Prior Perlod 9,500.00 39,000.00 23.00 90.00 17.250.00 53,000.00 50.00 180.00 31.00 130.00 14.120.00 CPP is 4 95% on the annual pensionable earnings of $50,100 ($55,900 maximum with the first $3,500 exempt), matched by the employer, and El is 1.66% to a maximum of $51,700 annually, with the employer paying 14 times the employees' contributions. Willams' pension plan allows the employee to make designated contributions which are matched by the company. F.Fillip is an administrative employee, and the other employees are shop workers. Employees are paid time and a half for any overtime work. Prepare the journal entries to record (a) The payroll accrual (b) The employer payroll tax expense (c) The employees' fringe benefits. (Selery x 0.0495) (Selery x 0.0166) Salary CPP El Deduction R. Doll 918.40 45 46 15.25 F Filip 2.200.00 108.90 36.52 Sweeny 617.50 30.57 10.25 K. Frank 624.00 Exempt 10.36 S Wong 533.50 26.41 8.86 Total 4,893 40 211.34 81.23 Note that K Frank would have already paid the maximum CPP and El for the year