Chapter 4
Current Liabilities
188
Required
a) Prepare the journal entry to record the payroll entry for Claudia Kusol. She will be paid
immediately.
Date
Account Title and Explanation
Debit
Credit
b) Prepare the journal entry to record the employer’s payroll expense.
Date
Account Title and Explanation
Debit
Credit
c) Prepare the journal entry on October 10, 2016 to record the cash payment for the amount
owed to the CRA.
Date
Account Title and Explanation
Debit
Credit
