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To: Victor Wong: CQ20 Salary expense $3,000.00 OCPP expense $141.28 El expense $69.72 CPP payable $282.56 El payable $119.52 Income tax payable $602.43 Net pay paid $2,206.49 To: Geraldine Sparkles: CQ21 Salary expense $1,750.00 CPP expense $79.41 El expense $40.67 CPP payable $158.82 El payable $69.72 Income tax payable $244.82 Net pay paid $1,396.72