) FWCPs payroll for 2019 is as follows: - Total Gross Pay of $5700000; - Income Tax Withheld of $1710000; - CPP rate is 4.95% for both employee and employer of gross payroll (no max payables were achieved) - EI rate is 1.88% for employee and 2.632% for employer of gross payroll (no max payables were achieved); - Health Benefits contributions of $700000 was made by the employer; - Union dues of $99000 was made by the employee.

Required (worth 5 marks):

a) What is the Net Pay for the employees?

b) What is the TOTAL expenses for this payroll (including mandatory and optional items)?

c) Prepare ALL the journal entries required to record the payroll and its payment.