The payroll information for Computer Consultants Co. for the week ended April 24, 2015, is given below.

The following rates apply to deductions for all employees: CPP, 4.95%; EI, 1.83%; provincial income tax, 10%; federal income tax, 15%; Registered Retirement Savings Plan (RRSP), 5%. The overtime premium is calculated at a rate of 1.5 times the regular rate for all hours worked in excess of 40 hours per week. None of the employees has reached the ceiling for CPP or EI.
Instructions
1. Complete a payroll register similar to the one in Exhibit 10.
2. Journalize the entry to record the payroll for the week.
3. Journalize the entry to record the issuance of the cheques to the employees.
4. Journalize the entry to record the employer payroll expenses for the week.

Employee J. Chasson R. Frank:s S. Ingrams L. Toner F. Ventresca K. Wong Pay Rate 25 32 26 30 15 25 Hours Worked United Way Deductions 15 10 10 25 Department Office Office Sales 40 40 46 40 40 15 Offica