Martin is paid $52,000 a year paid on a weekly basis. On his most recent pay he had $250 withheld in Income Tax, $53.16 for CPP and $15.80 for El. He also has requested an additional $25.00 in tax be deducted each pay. Martin is allowed to buy work boots twice a year, required for his job, to a yearly maximum of $300.00. He gave a receipt to his employer for $187.50 for his new boots this pay What is the net pay recordable in the journal entry