JMM Enterprises' payroll for the month of March, 2023 is shown below. a. Prepare the journal entries for the payment of the payroll. b. Prepare the journal entries for the employer portion related to payroll costs. c. Prepare the journal entries to record the remittance of the March payroll deductions to the Receiver General for Canada and to the union. Account Titles and Explanation a. Salaries and Wages Expense CPP Contributions Payable El Premiums Payable Employee Income Tax Deductions Payable Union Dues Payable Cash b. Payroll Tax Expense CPP Contributions Payable El Premiums Payable c. Employee Income Tax Deductions Payable CPP Contributions Payable Debit Credit 216000 \begin{tabular}{|r|} \hline \\ \hline \\ \hline 3412.8 \\ \hline 47520 \\ \hline 11232 \\ \hline \end{tabular} 142063.2 16549.92 11772 4777.92 47520 \begin{tabular}{r} 4777.92 \\ \hline \\ \\ \hline \end{tabular} 23544 Cash b. Payroll Tax Expense CPP Contributions Payable El Premiums Payable C. Employee Income Tax Deductions Payable CPP Contributions Payable El Premiums Payable Cash (To record the remittance to the Receiver General for Canada) Salaries and Wages Payable Cash (To record the remittance to the union) 16549.92 11772 4777.92 47520 23544