Just for the Halibut, Fish and Chippery, pays wages for their employees fortnightly. The following table represents the Payroll data for the fortnight ending 22 May 2015 Employee Captain Nemo John Dory Izzy Flake Ima Crabbe Gross pay 1,200 950 1,100 1,275 Income Tax 160 102 125 175 Details Superannuation 120 70 85 135 Union Fees 20 20 20 20 Debit ABC Health Insurance. Required: a) Prepare the General Journal entry to accrue the payroll and associated deductions. (Narration NOT required) 30 15 20 b) Record the employer's contribution to the employees' superannuation fund at the rate of 9% of gross payroll on 22 May 2015 in the General Journal. Date 20 Credit