The year-end Trial Balance includes, as shown on the right, the net salary paid and the payments to HMRC. PAYE deductions are 10% of gross pay and National Insurance contribution is at 6% from employees and 9% from employer. Determine the amounts of expense to be stated in the Statement of income and the liability to be reported, if unpaid, on the Statement of financial position.

Note: The net salary paid (after deducting 10% PAYE and 6% NIC) is 84% of gross salary.