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

Gross Wages	$1,600.00
Income Taxes	$368.00
Canada Pension Plan Contributions	$78.17
Employment Insurance Contributions	$25.92

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 Canada Pension Plan and 140% for Employment Insurance, 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.

Date	Account Title and Explanation	Debit	Credit
2019
Dec 31	1. Record the Payroll 2.Record additional employer expenses