5. Plumbers-on-the-Go Ltd, Paid their employees on January 15, 2024. Gross salaries totalled $19,000, and payroll deductions included CPP $302, El $261, and employee income tax of $5,780. The employer benefit expenses were $802 for CPP, $368 for El and $98 for WCB. The entry to record the employee portion of the transaction is: a. DR Employee Benefits Expense $1,268, CR CPP Payable $802, El Payable $368, WCB Payable $98. b. DR Salaries Expense $19,000, CR CPP Payable $802, CR El Payable $261, CR Employee Income Taxes $5,780, CR Cash $12,157 c. DR CPP Payable $1,604, DR El Payable $629, DR WCB Payable $98, DR Employee Income Taxes Payable $5,780,CR Cash $8,111 d. DR Salaries Expense $19,000, CR Salaries Payable $19,000