An employee has the following information for her pay for the week ending June 27, 2019. Her employer contributes 100% toward CPP and 140% toward EI. Vacation pay is accrued at 4% of gross pay. Workers' Compensation is 1% of gross pay.

Item	Amount
Hours	41
Hourly Rate	$15.60
Income Tax	$83.15
Canada Pension Plan	$29.19
Employment Insurance	$10.36
Union Dues	$20.00
Charity Donations	$10.00

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.

b) Prepare the journal entry to record accrued vacation pay.

c) Prepare the journal entry to record the employer's payroll expense.

d) Prepare the journal entry on July 10, 2019 to record the cash payment for statutory amounts owed to the CRA.

e) Prepare the journal entry on July 20, 2019 to record the cash payment to Workers' Compensation.