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Oct. 3 1 Recorded wages earned by the employees during the month, which amounted to $ 7 1 , 0 0 0 . The source

Oct. 31 Recorded wages earned by the employees during the month, which amounted to $71,000. The source deductions on
these wages were CPP of $3,515, El of $1,160, and income taxes of $10,650.
Nov. 2 Paid the wages recorded on October 31.
Nov. 15 Made the remittance to the government related to the October 31 payroll.
Determine the amount of the employees' net wages.
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