Flounder industries had a total bi-weekly payroll of $16,000.the entire payroll was subject to cpp(5.45%),ei(1.58%) and Income tax withholdings tax of $2112.Union dues of $200 were withheld. (a) Prepare the journal entries on Flounders books to record the wages and salaries period and the payroll deductions. (b) Prepare the journal entries on Flounders books to record the employer payroll contributions