Crane Restaurants Ltd. had the following transactions: May 31 Wages earned by the employees during the month, which amounted to $78,000, were paid. The source deductions on these wages were CPP of $4,251, El of $1,230, union dues of $675, and income taxes of $19,500. May 31 Recorded the employer's portion of CPP and EI. June 17 Made the remittance to the government related to the May 31 payroll and paid the union dues to the union. (a) Determine the amount of the employees' net wages. Net wages $