Susan Montes is a clerk in the First Financial Inc. in Winnipeg. She earns a base monthly salary of $1,705 plus a 5 percent commission on her sales. Through payroll deductions, Susan donates $50 per month to a charitable organization and pays benefit premiums of $55.15. Required: 1. Compute Montes' gross pay and net pay for December, assuming her sales for the month are $45,000. The income tax rate on her earnings is 20 percent, the CPP contribution rate is 4.95 percent (account for the $3,500 basic annual exemption), and the El premium rate is 1.66 percent. Montes has not yet reached the CPP or El maximum earning levels. Round all calculations to 2 decimal places. 2. Prepare journal entries to record 1) Susan Montes' salary and 2) The additional employer payroll cost. Use the following accounts: Salary Expense, Commission Expense, Employee Benefits Expense, Income Tax Payable, CPP Payable, El Payable, Charitable Donations Payable, Benefit Premiums Payable, and Salaries Payable