Bramble Restaurant$$s gross payroll for April is $$47,200.$ The company deducted $$2,572$ for

CPP$,$ $$746$ for EI$,$ and $$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.

Prepare a journal entry on April $30$ to accrue Bramble's employer payroll costs. Assume that Bramble is assessed worker's compensation premiums at a rate of $1\%$ per month and accrues for vacation pay at a rate of $4\%$ per month.

On May $15,$ Bramble pays the Receiver General the correct amounts for April$$s payroll.

Prepare a journal entry to record this remittance.