The partial monthly records of Nester Products show the following figures: (Click the icon to view the payroll information.) Required 1. Determine missing amounts a, b, c, and d. 2. Prepare the general journal entry on October 31 to record Nester Products' payroll for the month. Credit Payroll Payable for net pay. No explanation is required. $ (a) 13,400 (b) Employee Earnings Regular earnings $ Overtime pay Total employee earnings Deductions and Net Pay Withheld income tax Canada Pension Plan Employment Insurance Dental and drug insurance Total deductions $ 31,850 9,212 3,497 1,900 (c) 140,541 Net pay Accounts Debited Salaries Expense $ 66,553 $ $ Accounts Debited Salaries Expense Wages Expense Sales Commission Expense 66,553 (d) 59,432 Requirement 2. Prepare the general journal entry to record Nester Products' payroll for the month. Credit Payroll Payable for the net amount. No explanation is required. (Record debits first, then credits. Exclude explanations from journal entries. Round all answers to the nearest dollar.) General Journal Date Accounts Debit Credit Oct 31 Required 1. Determine missing amounts a, b, c, and d. 2. Prepare the general journal entry on October 31 to record Nester Products' payroll for the month. Credit Payroll Payable for net pay. No explanation is required. Employment Insurance Dental and drug insurance Total deductions 3,497 1,900 c. Net pay 140,541 Account debited: Salaries expense 66,553