Delice Restaurants gross payroll for April is $46,600. The company deducted $2,162 for CPP, $853 for EI, and $9,011 for income taxes from the employees cheques. Employees are paid monthly at the end of each month. (a) Prepare a journal entry for Delice Restaurants on April 30 to record the payment of the April payroll to employees. (b) Prepare a journal entry on April 30 to accrue Delice Restaurants employer payroll costs. Assume that Delice Restaurants is assessed workers compensation premiums at a rate 1% per month and accrues for vacations pay at a rate 4% per month. (c) On May 15th, Delice Restaurants pays the government the correct amounts for Aprils payroll. Prepare a journal entry to record this remittance.