Haines Company prepared the following payroll summary for the current month: CPP is 4.95% and EI is 1.66%, and none of the current month's salaries and wages exceed the CPP or El limits. Haines makes a pension contribution equal to 95 of each employee's gross earnings. Ignore any vacation accruals. Haines has 10 employees. Prepare the journal entries to record: (A) The manth's payroll accrual. (B) The month's employer payroll tax expense. (C) Remittance to CRA (D) Remitance for hospital insurance and union dues which are paid through SW Bank