Please answer exercises 5, 6, 8 of the file I have emailed to you first.

Problem
Lei Boar Inc. is raising hogs and selling them to Davao City public market merchants.
The following are payroll policies and assumptions:
1. Working days Monday to Sunday;
2. Daily working hours ( 6 am to 12noon; 1pm to 6pm )
3. Tardiness is deducted from payroll
4. Payroll is made semi-monthly, every 15th and month-end
5. SSS and PHIC deductions are made every 15th while HDMF are made every month –end. Taxes are
withheld every payroll date.
6. Art Tee and Tam Mad do not work on holidays

Cash
NAME Position Status Rate advance SSS loan Tardiness
Art Tee Manager Regular 32,000 250
Lee Sud Worker Regular 25,000 150 75 mins.
Lou Gud Worker Regular 25,000 200 30 mins.
Kuh Gihan Worker Contractual 400 150
Tam Mad Worker Contractual 400 300

Requirements:
1. Prepare payroll sheet for the pay period August 16 to 31, 2019
2. Prepare all the necessary journal entries.