Employee Total Salary Tax CPP Medical Union Dues Net Pay Chq.No Bob Roberts 3,250 454 146 61 28 21 2,540 514 Robin Case 2,800 433 124 53 56 Bailey Tropp 2,450 336 107 46 56 Ishma Blumen 2,800 392 124 53 56 222 21 2,113 515 21 1,884 516 21 2,154 517 11,300 1,615 501 213 196 84 8,691 Pearl Company matches each employee's contribution to medical plan. Required: a. Calculate remittance amount for Canada Revenue Agency. b. Record employees' benefits expense.