Ethan's Eggplants has the following payroll information for the pay period ending January 17, 2020: Gross salaries for the period are $27,500 The CPP employer and employee rate is 5.25% - The El employer rate is 2.21% The El employee rate is 1.58% Total union dues are $1,740 Medical premiums are $3,000, split equally between the employer and employee. The income tax rate is 20% Prepare the journal entry to record payroll on January 17th 2020 Prepare the journal entry to remit the payroll liabilities to CRA on January 25th 2020