$\backslash$table$[[$Employee$,$Total Salary,Tax,CPP$,$El$,$Medical,Union Dues,Net Pay,Chq$.$No$],[$Bob Roberts,$3,250,454,146,61,28,21,2,540,514],[$Robin Case,$2,800,433,124,53,56,21,2,113,515],[$Bailey Tropp,$2,450,336,107,46,56,21,1,884,516],[$Ishma Blumen,$2,800,392,124,53,56,21,2,154,517],[,11,300,1,615,501,213,196,84,8,691,]]$

Pearl Company matches each employee's contribution to medical plan.

Required:

a$.$ Calculate remittance amount for Canada Revenue Agency.

b$.$ Record employees' benefits expense.