A. To determine the taxable employment income and the employment income tax liability of each employee, we need to consider the basic salary, overtime hours, overtime duration, and other employment benefits.

1. Abduljebber Mohammed: - Basic salary: Br 4,200 - Overtime hours: 10 - Overtime duration: 6:00pm to 10:00pm - Transport allowance: Br 1,000

Taxable employment income: Basic salary + Overtime pay + Transport allowance = Br 4,200 + (10 * hourly rate * overtime duration) + Br 1,000

1. Demissie Eniyew: - Basic salary: Br 3,800 - Overtime hours: 16 - Overtime duration: 10:00pm to 6:00am - Transport allowance: Br 500

Taxable employment income: Basic salary + Overtime pay + Transport allowance = Br 3,800 + (16 * hourly rate * overtime duration) + Br 500

1. Gezhahegn Meshesha: - Basic salary: Br 1,600 - Overtime hours: 10 - Overtime duration: Weekly rest days - Transport allowance: Br 500

Taxable employment income: Basic salary + Overtime pay + Transport allowance = Br 1,600 + (10 * hourly rate * overtime duration) + Br 500

B. To prepare the Employment income Tax Declaration, we need to include the following information:

1. Employer Information: - Name: Helen Nutritional foods plc - TIN: 0006231011 - Address: Addis Ababa Woreda (22) Kebele (03) house No (453) - Telephone No: +251-911-201717 - Fax No: +251-116181414 - TAN for employment income tax: 654-01 - Number of administrative workers: 7

2. Employee Information: - Name: Demissie Eniyew (as the preparer) - TIN: (employee’s TIN) - Address: (employee’s address) - Telephone No: (employee’s telephone number) - Fax No: (employee’s fax number)

3. Employment Income Details: - Employee Name: (employee’s name) - Basic salary: (employee’s basic salary) - Overtime hours: (employee’s overtime hours) - Overtime duration: (employee’s overtime duration) - Transport allowance: (employee’s transport allowance)

C. To determine the amount that must be reported on line 20 and line 30 of ERCA form 1103, we need to calculate the total taxable employment income and the employment income tax liability for all employees.

Total taxable employment income: Sum of taxable employment income for all employees

Employment income tax liability: Total taxable employment income * Employment income tax rate

D. To account for employment income taxation, we need to record the following entries:

1. Debit: Employee Salary Expense Credit: Employee Salary Payable

2. Debit: Overtime Expense Credit: Overtime Payable

3. Debit: Transport Allowance Expense Credit: Transport Allowance Payable

4. Debit: Employment Income Tax Expense Credit: Employment Income Tax Payable

5. Debit: Pension Contribution Expense Credit: Pension Contribution Payable

These entries should be recorded for each employee separately.