Sharon Von Hatton is the only employee of a self-employed businessperson. She earned a monthly salary of $2,050 in February 2018, her first month of employment. In response to a citywide effort to obtain charitable contributions to the local United Way programs, Von Hatton has requested that her employer withhold 2% of her salary (after CPP, EI, and income taxes have been deducted).

Required

Prepare the journal entry to record payroll expenses for the month of February 2018. Use the tables to determine CPP, EI, and income tax deductions (assume claim code 1). For the complete CPP, EI, and federal and provincial tax deduction tables, please go to Connect.