Jessie provides you with the following information about her employees: Ara Arystarch (SIN 123 456 782) is her second-in-command and has a salary of $145,000 per year. In addition to the salary, Jeskie Consulting paid for a term life insurance policy at $2,500 per year. A couple of years ago, Ara negotiated that Jeskie Consulting also pay into a defined contribution pension plan for Ara (Plan #1234567). Both Ara and Jessie contributed $8,000 in 2019 to the plan. Jessie informs you that the pension adjustment to be recorded this year is $16,000. Jeskie Consulting also pays the professional dues for Ara, the dues paid in 2019 were $1,900. Tax deducted for the year was $40, 120. Oscar Ororek (SIN 222 333 445) was paid a salary of $65,000; Carol Curnow (SIN 444 555 668) was paid a salary of $90,000; and Gloria Gonzales (SIN 287 654 321) was paid $57,400 for the year. Total tax deducted from their paycheques was $28,000; $37,200; and $8,500 respectively. All employees had the maximum CPP and El withheld from their paycheques. As well as the $10,000 Christmas bonus (already including in the gross payroll amounts noted), Jeskie Consulting gave Christmas gifts to all employees. Ara received a $2,000 Amazon gift card, Oscar received a drone worth $1,000 and Carol and Gloria each received a 3-D printer valued at $500. Jeskie Consulting supplies vehicles for employees to use. Jessie provides information about the vehicles as follows