On January 1, 2021, Amber Wilson of Canyon Canoe Company hired a part-time employee to work in the rental booth. The employee is paid $2,000 monthly. The following additional payroll information is available for the January 31, 2021, pay date.
Federal income tax to be withheld $138.55
Provincial income tax to be withheld 99.70
CPP 84.56
EI 33.20

Requirement 

1. Compute the rental-booth employee's gross pay and net pay for the month.

2. Make one general journal entry to record Canyon Canoe Company's salary expense for the rental-booth employee, including the payroll deductions and the employer payroll costs.