The bookkeeper for Pinto Co. of Peterborough gathered the following data from employee earnings records as well as daily time cards. Your task is (1) to complete a payroll register on November 5 and (2) to journalize the appropriate entry to record the payroll.

*Both of these employees reached the EI maximum last period.
Assumptions
1. Income taxes, CPP, and EI are from tables at the end of this chapter.
(See Appendices 9-1 to 9-3.)
2. Each employee contributes $12 per week for health insurance.
3. Overtime is paid at a rate of time-and-a-half over 40 hours per week or over 8 hours in any day?

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Cum. CPP Daily Time W T F Before This Claim Code M 8. Нourly Employee Rate Dept. Payroll Sales $2,206.48 9 10 Mary Cardinal* 2 4 9. $22 Bill Smith Joe Kingle* 9. 10 12 14 10 Office 1,380.00 2,332.14 942.54 Sales 25 8 10 8. Anita Tsui 10 8. Office 12