An employer has calculated the following amounts for an employee during the last week of January 2019.

Gross Wages	$1,800.00
Income Taxes	$414.00
Canada Pension Plan	$88.00
Employment Insurance	$29.00
Workers' Compensation	$86.00

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

Required a) Calculate the employees net pay.

Net Pay = $Answer

b) Assuming the employers contribution is 100% for CPP and 140% for EI, what is the employers total expense?

Total Employer Expense = $Answer

c) Prepare the journal entries to record payroll for the employee and record the employer's contribution. Assume the employee was paid immediately. For transactions with more than one credit, enter the credit accounts in alphabetical order.

Date	Account Title and Explanation	Debit	Credit
2019
Jan 31	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashEmployee Benefits ExpenseEmployment Insurance PayableEquipmentIncome Tax PayableSalaries ExpenseSalaries PayableService RevenueWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashEmployee Benefits ExpenseEmployment Insurance PayableEquipmentIncome Tax PayableSalaries ExpenseSalaries PayableService RevenueWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashEmployee Benefits ExpenseEmployment Insurance PayableEquipmentIncome Tax PayableSalaries ExpenseSalaries PayableService RevenueWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashEmployee Benefits ExpenseEmployment Insurance PayableEquipmentIncome Tax PayableSalaries ExpenseSalaries PayableService RevenueWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashEmployee Benefits ExpenseEmployment Insurance PayableEquipmentIncome Tax PayableSalaries ExpenseSalaries PayableService RevenueWorkers' Compensation Payable		Answer
	Record payroll
Jan 31	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashEmployee Benefits ExpenseEmployment Insurance PayableEquipmentIncome Tax PayableSalaries ExpenseSalaries PayableService RevenueWorkers' Compensation Payable	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashEmployee Benefits ExpenseEmployment Insurance PayableEquipmentIncome Tax PayableSalaries ExpenseSalaries PayableService RevenueWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashEmployee Benefits ExpenseEmployment Insurance PayableEquipmentIncome Tax PayableSalaries ExpenseSalaries PayableService RevenueWorkers' Compensation Payable		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashEmployee Benefits ExpenseEmployment Insurance PayableEquipmentIncome Tax PayableSalaries ExpenseSalaries PayableService RevenueWorkers' Compensation Payable		Answer
	Record additional employer expenses