Adam worked 80 hours from June 1 - June 15, earning $20 per hour. The payday is June 20. Adam has the following hypothetical deductions:

Federal income tax- $400

State income tax - 15% of gross wage

EI - 6% of gross wage, employers match 1.4:1

CPP - 4% of gross wage, employers match 1:1

Record payroll entries on the following date:

Accrual entry on June 15 for employee and employer matching.