also, how did we get CPP contributions payable = 20,394. Could you show the steps?

Sheffield Enterprises' payroll for the month of March, 2020 is shown below. Salaries and Wages for the month of March 2020 $ 206,000 Income Taxes withheld from employees 45,601 El withheld from employees 1.66% CPP withheld from employees 4.95% Union dues withheld from employees 20,132 Prepare the journal entries for the employee and employer portion related to payroll costs. Also, prepare the journal entries to record the remittance of the March payroll deductions to the Receiver General for Canada and to the union. (Hint: The employer's CPP share is the same as the employee's share, and the employer's El share is 1.4 times that of the employee.) (Round answer to 0 decimal places, eg. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Salaries and Wages Expense 206000 CPP Contributions Payable 10197 FI Dramme Dahla 2400 El Premiums Payable 3420 Employee Income Tax Deductions Payable 45601 Union Dues Payable 20132 Salaries and Wages Payable 126650 (To record the salaries and wages paid and the employee payroll deductions) Payroll Tax Expense 14985 CPP Contributions Payable 10197 El Premiums Payable 4788 (To record employer contributions) Employee Income Tax Deductions Payable 45601 CPP Contributions Payable 20394 El Premiums Payable 8208 Question 2 of 5 1.82/ and the employee payroll deductions) Payroll Tax Expense 14985 CPP Contributions Payable 10197 El Premiums Payable 4788 (To record employer contributions) Employee Income Tax Deductions Payable 45601 CPP Contributions Payable 20394 El Premiums Payable 8208 Cash 74203 (To record remittance) Salaries and Wages Payable 126650 Cash 126650 (To record remittance) Accounts Payable Accounts Receivable Accretion Expense Accumulated Depletion - Mineral Resources Accumulated Depreciation - Drilling Platform Accumulated Depreciation - Oil Tanker Depot Accumulated Depreciation - Buildings Accumulated Depreciation Equipment Asset Retirement Obligation Bonus Expense Bonus Payable Buildings Cash Container Sales Revenue Cost of Goods Sold CPP Contributions Payable Current Tax Expense Depreciation Expense Dividends Payable Dividends Payable Drilling Platform El Premiums Payable Employee Benefit Expense Employee Income Tax Deductions Payable Estimated Inventory Returns Estimated Inventory Returns Estimated Liability for Premiums Equipment Freight-in Furniture and Fixtures Gain on Settlement of ARO GST Payable GST Receivable HST Payable HST Receivable Income Tax Expense Income Tax Payable Income Tax Receivable Interest Expense Interest Payable Inventory Inventory of Premiums Land improvements Liability for Guarantee Litigation Expense Litigation Liability Loss Due to Environmental Clean-up Loss on Expropriation Loss on Guarantee Loss on Settlement of ARO Materials, Cash Payables Mineral Resources No Entry Notes Payable Notes Recevable Oil Tanker Depot Parental Leave Benefits Payable Payroll Tax Expense Premium Expense Premium Liability Property Tax Expense Property Tax Payable Prepaid Expenses Property Tax Expense Property Tax Payable PST Payable Purchase Discounts Purchase Discounts Lost Purchase Returns and Allowances Purchases Refund Liability Rent Expense Rent Payable Rent Revenue Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Sales Returns and Allowances Sales Revenue Rent Payable Rent Revenue Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Sales Returns and Allowances Sales Revenue Sales Tax Payable Service Revenue Sick Pay Wages Payable Subscriptions Revenue Trucks Unearned Revenue Union Dues Payable Vacation Wages Payable Warranty Expense Warranty Liability Warranty Revenue