Blue Spruce Corp's gross payroll for April is $47.000. The company deducted $2.202 for CPP. 5873 for El, and 59041 for income taxes from the employees' cheques. Employees are paid monthly at the end of each month. Prepare a journal entry on April 30 to accrue Blue's employer payroll costs. Assume that Blue is assessed workers' compensation premiums at a rate of 1% per month and accrues for vacation pay at a rate of 4% per month. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to decimal placek, eg. 5,276.) Date Account Titles and Explanation Debit Credit Apr. 30 To record employer's payrolicotta On May 15, Blue pays the Receiver General the correct amounts for April's payroll . Prepare a journal entry to record this remittance. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit May 15 1 (To record remittance of payroll deductions