b) Complete the journal entry on the Friday Jan 12th to accrue the wages owing and extra benefits due for all employees. Date Description DR CR 12-Jan Salaries Expenses $2,043.00 CPP Payable $106 EI Payable $34 Fed Incomtax Payable $89.00 Pro Income Tax Payable $56.00 To Record Payroll $1,764.85 12-Jan Salaries Expenses CPP Payable EI Payable Record Assitional Employer Expenses c) Complete the journal entry to reflect the payment of wages to employees bank accounts on Monday 15th of Jan. Date Description DR CR 15-Jan Salaries Expenses Cash Pay Employees