Debbie Walker earns a salary of $4,000 per month during the year.Employment Insurance taxes (EI) are 1.88% of the first $49,500 in earnings. The Canadian Pension Plan (CPP) rate is 4.95% of the first $53,600 in earnings, less a basic annual exemption of $3,500. During the year, $23,000 was withheld for income taxes.

Instructions
a)    Create journal entry summarizing the payment of Walker's total salary during the year.
b)   Create a journal entry summarizing the employer's payroll tax expense on Walker's salary for the year.
c)   Determine the cost of employing Walker for the year.