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Rippling Waters rents canoes and other water crafts to campers and hikers. On June 15, 2019, Rippling Waters prepared their semi-monthly payroll for their employees. The current CPP rate is 5.1%, the current EI rate is 1.62%, and the appropriate income tax rate is 19%. The employer pays half of the health care premium, and the employees pay the other half. Assume the employer contributes 100% toward CPP and 140% toward EI. Payroll information for June 15, 2019 is listed below.

Employee Total Hours Hourly Rate Total Health Care M. Swift 78.0 $13.00 $18.00 S. Current 83.0 $16.00 $19.00 B. Wavey 87.0 $14.00 $19.00

Do not enter dollar signs or commas in the input boxes. Round your answer to 2 decimal places.

a) Calculate gross and net pay for each employee.

Payroll Register Deductions Employee Gross Income Tax CPP* EI Health Care Total Deductions Net Pay M. Swift $Answer 1 Question 2 1014.00 $Answer 2 Question 2 192.66 $Answer 3 Question 2 51.70 $Answer 4 Question 2 16.43 $Answer 5 Question 2 9.00 $Answer 6 Question 2 269.80 $Answer 7 Question 2 744.20 S. Current $Answer 8 Question 2 1328.00 $Answer 9 Question 2 252.32 $Answer 10 Question 2 67.73 $Answer 11 Question 2 21.51 $Answer 12 Question 2 $Answer 13 Question 2 $Answer 14 Question 2 B. Wavey $Answer 15 Question 2 $Answer 16 Question 2 $Answer 17 Question 2 62.21 $Answer 18 Question 2 $Answer 19 Question 2 $Answer 20 Question 2 $Answer 21 Question 2 Total $Answer 22 Question 2 $Answer 23 Question 2 $Answer 24 Question 2 $Answer 25 Question 2 $Answer 26 Question 2 $Answer 27 Question 2 $Answer 28 Question 2

*Remember to properly account for the $3,500 exemption b) Calculate the employer contributions.

Employer Contributions CPP* $Answer 29 Question 2 EI $Answer 30 Question 2 Health Care $Answer 31 Question 2

c) Prepare the payroll journal entries for June 15, 2019 to record the salaries payable to the employees and accrue the employer contributions. For transactions with more than one debit or more than one credit, enter the debit accounts in alphabetical order followed by credit accounts in alphabetical order. Date Account Title and Explanation Debit Credit 2019 Jun 15 Answer 32 Question 2

Answer 33 Question 2 Answer 34 Question 2

Answer 35 Question 2 Answer 36 Question 2

Answer 37 Question 2 Answer 38 Question 2

Answer 39 Question 2 Answer 40 Question 2

Answer 41 Question 2 Answer 42 Question 2

Answer 43 Question 2 Record payroll Jun 15 Answer 44 Question 2

Answer 45 Question 2 Answer 46 Question 2

Answer 47 Question 2 Answer 48 Question 2

Answer 49 Question 2 Answer 50 Question 2

Answer 51 Question 2 Record additional employer expenses

d) Prepare the entry to pay the employees on June 17, 2019. Date Account Title and Explanation Debit Credit 2019 Jun 17 Answer 52 Question 2

Answer 53 Question 2 Answer 54 Question 2

Answer 55 Question 2 Pay employees

e) Prepare the entry to pay the liability to the health insurance company on June 30, 2019. Date Account Title and Explanation Debit Credit 2019 Jun 30 Answer 56 Question 2

Answer 57 Question 2 Answer 58 Question 2

Answer 59 Question 2 Pay health care liability

f) Prepare the entry to pay the liabilities to the government on July 15, 2019. Date Account Title and Explanation Debit Credit 2019 Jul 15 Answer 60 Question 2

Answer 61 Question 2 Answer 62 Question 2

Answer 63 Question 2 Answer 64 Question 2

Answer 65 Question 2 Answer 66 Question 2

Answer 67 Question 2 Pay payroll liabilities to the government