Emerson Company prepares a payroll register for the week ending May 15. The totals from the register are presented below. (Note: for illustration purposes, there is only one employee.) Earnings Regular $350.00 Overtime 80.00 Gross $430.00 Deductions CPP $23.84 EI 11.20 Income Taxes 73.50 Red Cross Charity 12.00 Union Dues 22.00 Total $142.54 Paid Net Pay $287.46 Instructions Prepare journal entries to record a) the employee's portion of the payroll on May 15. b) the employer's portion of the payroll on May 15. c) payment of salaries and wages on May 15. d) payment of ALL payroll liabilities (excluding salaries and wages) on their resnective due dates