Bramble Corp's gross payroll for April is $47,200. The company deducted $2,222 for CPP $883 for El, and $9,056 for income taxes from the employees' cheques. Employees are paid monthly at the end of each month. Prepare a journal entry for Bramble on April 30 to record the payment of the April payroll to employees. (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 Apr. 30 (To record payment of wages.) List of Accounts Prepare a journal entry on April 30 to accrue Bramble's employer payroll costs. Assume that Bramble 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 places, eg. 5,276.) Date Account Titles and Explanation Debit Credit Apr. 30 (To record employer's payroll costs.) List of Accounts On May 15, Bramble 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 (To record remittance of payroll deductions.)