Natural Step Manufacturing incurred salary expense of $95,000 for September. The company's payroll expense includes CPP of 4.95 percent and EI of 1.4 times the employee payment, which is 1.88 percent of earnings. Also, the company provides the following benefits for employees: dental insurance (cost to the company of $5,723.09), life insurance (cost to the company of $441.09), and pension benefits through a private plan (cost to the company of $1,745.60). Record Natural Step Manufacturing's payroll expenses for CPP, EI, and employee benefits on September 30. Ignore the CPP basic exemption.