13. Cassie Flohr, employee #375, was hired on May 1 last year at an annual salary of $36,000.00, paid bi-weekly. As of May of the current year, Cassie was entitled to two weeks of vacation at 4% of her vacationable earnings. Cassie took her two weeks of vacation leave from July 9 to July 20, of the current year at which time she was paid her vacation pay on a manual cheque. Prepare the journal entry required to accrue Cassie's vacation payable every pay and the journal entry or entries required to record the manual cheque Cassie received when she took her vacation leave in July of the current year. For this question, use the following rates: CPP 4.95% EI 1.66% Income tax 26.00%