INFR Industries had a total bi-weekly payroll of $30,000. The entire payroll was subject to CPP (4.95%), EI (1.66%), and income tax withholdings of $3,960. Union dues of $375 were also withheld. Prepare the journal entries on JNFR's books to record the wages and salaries paid and the employee payroll deductions. (Round answer to 0 decimal places, e.g. 5,275. 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 o for the amounts.) Account Titles and Explanation Debit Credit (To record the salaries and wages paid and the employee payroll deduction) Prepare the journal entries on INFR's books to record the employer payroll contributions. (Round answer to o decimal places, e.g. 5,275. 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 o for the amounts.) Account Titles and Explanation Debit Credit (To record employer contributions) Prepare the journal entries on JNFR's books to record the remittance to the Receiver General for Canada for the above- described payroll. (Round answer to o decimal places, e.g. 5,275. 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 o for the amounts.) Account Titles and Explanation Debit Credit MO (To record remittance)