Nam

Fred Jones Paycheque this year, please choose the correct EMPLOYEE journal entry only, for this paycheque to the nearest dollar.

Salary per pay	$1,000
Deductions:
CPP	(48)
EI	(16)
Income Tax	(100)
Union Dues	(136)
Net Paycheque	700

		DR. Salary Expense, $1,000 CR CRA Payable, $264 CR Union Dues Payable, $36 CR Cash $700
		DR. Salary Expense, $836 CR Union Dues Payable, $136 CR Cash $700
		DR. Salary Expense, $1,000 CR CRA Payable, $164 CR Union Dues Payable, $136 CR Cash $700
		DR. Salary Expense, $1,000 CR CRA Payable, $100 CR Union Dues Payable, $200 CR Cash $700