On January 13, at the end of the second weekly pay period of the year, a company’s payroll register showed that its 45 employees had earned $23,400 of sales salaries and $5,820 of office salaries. Assume with holdings from the employees’ salaries were to include $505.51 of EI, $1,296.46 of CPP, $6,180 of income taxes, $920 of hospital insurance, and $490 of union dues.

Required
1. Prepare the general journal entry to record the January 13 payroll. 

2. Prepare a general journal entry to record the employer’s payroll expenses resulting from the January 13 payroll.