Software Ventures Ltd. had the following transactions:

Mar. 31 Paid wages earned by the employees during the month, which amounted to $45,000. The source deductions on these wages were CPP of $2,230, EI of $730, and income taxes of $6,900.

Mar. 31 Recorded the employer’s portion of CPP and EI.

Apr. 17 Made the remittance to the government related to the March 31 payroll.

Required

a. Determine the amount of the employees’ net wages.

b. Prepare the journal entries necessary to record these transactions.