At

April

30,

Unique

Talent Search owes its employees gross salaries totalling

$75,000

for work they performed in the last half of January. The income taxes to be withheld from these earnings total

$7,500.

Employees' required Canada Pension Plan contributions are

5.1%

of their gross pay, while Employment Insurance premiums are

1.62%

of their gross pay.

Unique

will pay all related amounts owing, including the employer portions of CPP and EI payable, in early

May.

Prepare the payroll journal entries required to reflect these amounts in

Unique's

April

30

financial statements.

Prepare the journal entry to record the accrual of the payroll on

April

30.

(Enter debits first, then credits. Enter explanations on the last line of the journal. Round amounts to the nearest cent.)