An employee has the following information for her pay for the week ending April 27, 2019. Her employer contributes 100% toward CPP and 140% toward El. Vacation pay is accrued at 4% of gross pay. Workers' Compensation is 1% of gross pay. Item Amount Hours 35 Hourly Rate $18.00 Income Tax $81.90 Canada Pension Plan $28.70 Employment Insurance $10.2 Union Dues $30.00 Charity Donations $30.00 Do not enter dollar signs or commas in the input boxes. Round your answers to 2 decimal places. For transactions with more than one debit or more than one credit, enter the debit accounts in alphabetical order followed by credit accounts in alphabetical order. a) Prepare the payroll journal entry to record the payroll entry for the employee. The employee will be paid immediately. Date Account Title and Explanation Debit Credit 2019 Apr 27 Salaries Expense 540 X Cash 386.94 X Charity Donations Payable CPP Payable Income Tax Payable El Payable Union Dues Payable Record payroll for employeeb) Prepare the journal entry to record accrued vacation pay. Date Account Title and Explanation Debit Credit 2019 Apr 27 To record accrued vacation pay c) Prepare the journal entry to record the employer's payroll expense. Date Account Title and Explanation Debit Credit 2019 Apr 27 To record employer payroll expenses d) Prepare the journal entry on May 10, 2019 to record the cash payment for statutory amounts owed to the CRA. Date Account Title and Explanation Debit Credit 2019 May 10 To record the payment to the governmente) Prepare the journal entry on May 20, 2019 to record the cash payment to Workers' Compensation. Date Account Title and Explanation Debit Credit 2019 May 20 To record the payment for workers' compensation Check