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\mathrm{.}15.$

Required:

Compute Montes' gross pay and net pay for December $($use $1.$ template$),$ assuming her sales for which the commission is calculated on is $$45,000.$ The income tax rate on her earnings is $20$ percent, the CPP contribution rate is $4\mathrm{.}95$ percent $($account for CPP exemption$),$ and the EI premium rate is $1\mathrm{.}66$ percent. Montes has not yet reached the CPP or El maximum earning levels.

Prepare journal entries $($use $2.$ Template$)$ to record:

Susan Montes' salary and

The additional employer payroll cost.

Use the following account names for the journal entries: Salary Expense, Commission Expense, Employee Benefits Expense, Income Tax Payable, CPP Payable, EI Payable, Charitable Donations Payable, Benefit Premiums Payable, and Salaries Payable.

$\backslash$table$[[$Base monthly Pay,,$