The partial monthly records of KSell Products show the following figures:

Required
1. Determine missing amounts a, b, c, and d.
2. Prepare the general journal entry on October 31 to record KSell Products' payroll for the month. Credit Payroll Payable for net pay. No explanation is required.

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Employee Earnings Regular earnings Overme pay Total employee earnings a Dental and drug insurance $1,556 13,994 Totald educion b Net pay 140,810 Deductions and Net Pay Withheld income tax Canada Pension Plan Employment Insuranoe Accounts Debited S31,704 Salaries Expense 9,200 Wages Expense 3,492 Sales Commission Expense 59,356