Cullumber Companys gross pay for the week ended August 22 totalled $71,000, from which $4,130 was deducted for CPP, $1,300for EI, and $19,740 for income tax. Prepare the entry to record the employer payroll costs, assuming these will not be paid until September. (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 0 for the amounts. Round answers to 0 decimal places, e.g. 1,575.)

Date	Account Titles and Explanation	Debit	Credit
Aug. 22	enter an account title to record employer payroll costs	enter a debit amount	enter a credit amount
	enter an account title to record employer payroll costs	enter a debit amount	enter a credit amount
	enter an account title to record employer payroll costs	enter a debit amount	enter a credit amount
	(To record employer payroll costs.)