Golden Records has four employees who are paid on the $1$st and $15$th of each month for the work they performed in the preceding half$-$month. At September $30,$ each employee is owed gross pay of

$$1,050,$ but each one must have $10\%$ of their pay witheld for income taxes. Each must also make Canada Pension Plan contributions of $5\mathrm{.}1\%$ of their gross pay and pay Employment Insurance

premiums of $1\mathrm{.}62\%$ 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 September

$30$ financial statements.

Prepare the journal entry to record the accrual of the payroll on September $30.($Enter debits first, then credits. Enter explanations on the last line of the journal. Round amounts to the

nearest cent.$)$

Prepare the journal entry to record the related employer's liability on September $30.$ For CPP$,$ assume the employer matches the employee's contribution dollar for dollar. For EI$,$ assume the

employer pays a premium of $$1\mathrm{.}40$ for every dollar in premiums paid by the employee. $($Enter debits first, then credits. Enter explanations on the last line of the journal. Round amounts to the

nearest cent.$)$