Sandhill Packers Inc, (SPI) had the following transactions: Dec. 31 Sandhill Packers Inc. announced a bonus earned by the employees during the year, which amounted to $130.000. The source deductions on the bonus earned were CPP of \$7,085, which SPI matched; El of \$2,054, which it matched at 1.4 times; and income taxes of $32,500. In addition, SPI paid WorkSafeBC premiums of 6.54% of gross wages. Feb. 10 Paid the wages recorded on December 31. Feb.24 Made the remittance to the government related to the December 31 payroll. (a) Determine the amount of the employees' net wages. Net wages $