VMS Foods opened its operation in Toronto in November 2022. Ricardo Pesongco (SIN 880022451, DOB 15 August, 1974), the manager was hired on 1st May, 2022. He helped in initial setup and all other activities to start the business. He uses a company car and its always available for his personal use as well. His personal km was 8,295 km in 2022. Total km for the year was 20,000. Km. Purchase price of the car 43,000 + applicable tax. Ricardo is paid a monthly salary of $6,250, claim code 1. The company pays all other employees on bi-weekly basis (26 pay period). The manager is paid monthly