BE13-15 Whirled Inc.'s weekly payroll of S23,000 included employee income taxes withheld of $3,426, CPP with- held of S990, EI withheld of S420, and health insurance premiums withheld of $250. Prepare the journal entry to record Whirled's weekly payroll BE13-16 Refer to the information for Whirled Inc. in BE13-15. Assume now that the employer is required to match every dollar of the CPP contributions of its employees and to contribute 1.4 times the EI withholdings. (a) Prepare the journal entry to record Whirled's payroll-related expenses. (b) Prepare Whirled's entry to record its payroll-related payment to the Receiver General