B. Small Company's 16 sales personnel earned total salaries of $18,000 during the period April 5-10, all of which were subject to 4.95% CPP, 1.66% EI. The employees were also entitled to 6% annual vacation pay. Prepare the general journal entries on April 10 to accrue the payroll benefits arising from this payroll (7 marks). Show calculation for marks B. Small Company's 16 sales personnel earned total salaries of $18,000 during the period April 5-10, all of which were subject to 4.95% CPP, 1.66% EI. The employees were also entitled to 6% annual vacation pay. Prepare the general journal entries on April 10 to accrue the payroll benefits arising from this payroll (7 marks). Show calculation for marks