Encore Records has two employees who are paid on the 1st and 15th of each month for the work they performed in the

preceding half-month. At February 28, each employee is owed gross pay of $1,000, but each one must have 10% of

their pay withheld for income taxes. Each must also make Canada Pension Plan contributions of 5.1% of their gross pay

and pay Employment Insurance premiums of 1.62% of their gross pay. Prepare the payroll journal entries required to

reflect these amounts, along with Encore's share of CP contributions and El premiums, in Encore's February 28

financial statements.

Prepare the journal entry to record the accrual of the payroll on February 28