The payroll register for Cupcake Co. for the week ended April 10, 2015, is presented in the working papers.
Instructions
1. Journalize the entry to record the payroll for the week.
2. Journalize the entry to record the issuance of the cheques to employees.
3. Journalize the entry to record the employer’s payroll expenses for the week.
4. Journalize the entry to record a cheque issued on April 15 to the Receiver General for March payroll, deductions. Provincial income taxes are $2,132.41, federal income taxes are $5,442.25, employees’ portion of CPP is $1,276.49, and employees’ portion of EI is $548.75.