Golden Records has five employees who are paid on the 1st and 15 th of each month for the work they performed in the preceding half-month. At June 30 , each employee is owed gross pay of $1,250, 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 Golden's share of CPP contributions and El premiums, in Golden's June 30 financial statements. Accounts Receivable Canada Pension Plan Expense Canada Pension Plan Payable Cash Employee Benefits Expense Employee Income Tax Payable Employment Insurance Expense Employment Insurance Payable Salaries Expense Salaries Payable To record employer portion of CPP and EI withholdings payable. To record payroll costs. To record salaries and employee withholdings payable