P113B The partial monthly records of KSell Products show the following figures:

Employee Earnings Regular earnings (a) Dental and drug insurance $1,556 Overtime pay $13,994 Total deductions (c) Total employee earnings (b) Net pay 140,810 Deductions and Net Pay Accounts Debited Withheld income tax $31,704 Salaries Expense 66,468 Canada Pension Plan 9,200 Wages Expense (d) Employment Insurance 3,492 Sales Commission Expense 59,356 Required Determine missing amounts a, b, c, and d.

Prepare the general journal entry on October 31 to record KSell Products payroll for the month. Credit Payroll Payable for net pay. No explanation is required.

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Computing and reporting payroll amounts