Haines, Inc. prepared the following payroll summary for the current month: CPP is 4.95% and El is 1.73%, and none of the current month's salaries and wages exceed the CPP or El limits. Haines makes a private pension contribution equal to 9% of each employee's gross earnings. A vacation pay accrual is also made at 4% of the gross earnings. (Ignore the CPP annual exemption for this question) Required: Prepare the journal entries to record: a) The month's payroll accrual. b) The month's employer statutory payroll costs (CPP and El). c) The employer's private pension contribution and vacation pay accrual