25) The June 30th payroll register for John's Johns Porta-Potty Rental reads as follows: Name John Marty Net Pay Gross Pay CPP 300 11.52 250 9.04 550 20.56 5.64 4.70 10.34 FIT 11.86 0.00 11.86 Union 10.00 10.00 20.00 Medical 15.00 15.00 30.00 245.98 20126 45724 The company matches the employee's medical plan contributions on a one-to-one basis. Required: a) Prepare the journal entry to record the payroll register at June 30th. The employees will be paid July 5th. b) Prepare the journal entry to record the employer expenses c) Prepare the journal entry to pay the employees on July 5th. d) Prepare the journal entry to pay CRA on April 15th