ecord the payroll, payroll deductions, and employer payroll costs given the following information about an Ontario company at March 31: LOADING...(Click the icon to view the payroll information.) Begin by recording the payroll for the period. (Record debits first, then credits. Exclude explanations from journal entries.)

Gross pay $190,000

Employee withheld income tax 22,800

Employee withheld CPP 9,300 Employee withheld EI 3,500

Union dues 2,945

Registered Retirement Savings Plan (RRSP) contribution 10,000

Pension plan paid by employer only = 1.0 percent of gross pay

Begin by recording the payroll for the period. (Record debits first, then credits. Exclude explanations from journal entries.)

General Journal
Date		Accounts	Debit	Credit
Mar	31	Salaries Expense	190,000
		Employee Income Tax Payable		22,800
		Canada Pension Plan Payable		9,300
		Employment Insurance Payable		3,500
		RRSP Contribution Payable		10,000
		Union Dues Payable		2,945
		Salaries Payable		141,455

Next, record the employer payroll costs.

General Journal
Date		Accounts	Debit	Credit
Mar	31