Ivanhoe Company's gross pay for the week ended August 22 totalled $72,000, from which $3,730 was deducted for CPP $1,320 for El, and $19,560 for income tax. Prepare the entry to record the employer payroll costs, assuming these will not be paid until September. (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. 1,575.) Date Account Titles and Explanation Debit Credit Aug, 22 (To record employer payroll costs.)