Application Problem 9-9B a-b (Part Level Submission) Union Restaurants Ltd. had the following transactions: May 31 May 31 June 17 Wages earned by the employees during the month, which amounted to $85,000 were paid. The source deductions on these wages were CPP of $4,257, El of $1,402, union dues of $650, and income taxes of $21,500. Recorded the employer's portion of CPP and EI. Made the remittance to the government related to the May 31 payroll and paid the union dues to the union. (a) Your answer is correct Determine the amount of the employees' net wages. Net wages 58191 Attempts: 1 of 1 used (b) Prepare the journal entries necessary to record these transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account tities and enter o for the amounts. Round answers to 0 decimal places, e.g. 125.) Date Account Titles and Explanation Debit Credit May 31 Wages Expense $86,000 EI Payable 1402 Employee Income Taxes Payable 21500 Wages Payable 58191 (To record wages payable to employees) (To record employer's liabilities) June 17 (Payment to the government) (Payment to the union)