Given the Following Payroll Summary for January, 2019, Make the Necessary

Essay

Given the following payroll summary for January, 2019, make the necessary journal entry to record it:
$$\begin{array} { l c l l c l l r } & \text { Gross } & \text { Income } & &&& { \text { Department } } \\\text { Employee } & \text { Pay } & \text { Tax } & \text { CPP } & \text { EI } & \text { Net } & \text { Office } & \text { Sales } \\\text { Sara W. } & 400 & 60.00 & 16.47 & 7.52 & 316.01 & 400 & \\\text { Howard R. } & 300 & 45.00 & 11.52 & 5.64 & 237.84 & & 300 \\\text { Pinder C. } & 500 & 75.00 & 21.42 & 9.40 & 394.18 & & 500 \\ { } & 1,200 & 180.00 & 49.41 & 22.56 & 948.03 & 400 & 800\end{array}$$