for part b, where did i get 1.4 from?

AP9-9A (Payroll) 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 $2,930. El of $730, and income taxes of $6,000 Mar. 31 Recorded the employer's portion of CPP and El 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. Po-19A (Dividend calculation and records) in Panks to finance the purchase of equipment costing $150.000 and to ints of b. 45,000 March 31: Wages Expense CPP Payable El Payable 2.230 730 Employee Income Taxes Payable Cash 6,900 35,140 3.252 Wages Expense CPP Payable ($2,230 X 1) El Payable (5730 X 1.4) 2.230 1.022