Hidden Dragon Restaurant's gross payroll for April is $46,600. The company deducted $2,162 for CPP, $853 for El, and $9,011 for income taxes from the employees'cheques. Employees are paid monthly at the end of each month. Prepare a journal entry for Hidden Dragon on April 30 to record the payment of the April payroll to employees. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 30 1 (To record payment of wages.) Prepare a journal entry on April 30 to accrue Hidden Dragon's employer payroll costs. Assume that Hidden Dragon is assessed workers' compensation premiums at a rate of 1% per month and accrues for vacation pay at a rate of 4% per month. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to decimal places, e.g. 5,276.) Date Account Titles and Explanation Apr. 30 Debit Credit (To record employer's payroll costs.) On May 15, Hidden Dragon pays the Receiver General the correct amounts for April's payroll. Prepare a journal entry to record this remittance. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit May 15 (To record remittance of payroll dedugtions.)