An employer has calculated the following amounts for an employee during the last week of December 2020. Gross Wages $1,500.00 Income Taxes $345.00 Canada Pension Plan $75.22 Employment Insurance $23.70 Workers' Compensation $18.00 Do not enter dollar signs or commas in the input boxes. Round your answer to 2 decimal places. Required a) Calculate the employee's net pay. Net Pay = $ b) Assuming the employer's contribution is 100% for CPP and 140% for El, what is the employer's total expense? Total Employer Expense = $ 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 2020 Dec 31 Dec 31 Record payroll 0 0 Record additional employer expenses Debit Credit