Lakeview Company completed the salary and wage payroll for December. The payroll provided the following details: On December 31, calculated the payroll, which indicates gross earnings for wages ($180,000), payroll deductions for income tax ($18,000), payroll deductions for CPP ($15,000) and El ($11,000), payroll deductions for Canadian Cancer Society ($13,000), and employer contributions for CPP (matching) and El ($15,400). Employees were paid in cash, but payments for the corresponding payroll deductions have not yet been made and employer taxes have not yet been recorded. Required: Prepare the journal entries to record payroll on December 31. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 Record the wages expense, including payroll deductichs. Note: Enter debits before credits. Transaction General Journal Debit Credit Prepare the journal entries to record payroll on December 31. (If no entry is required For a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 Record the payroll tax expense. Note: Enter debits before credits. Transaction General Journal Debit Credit b. Record entry Clear entry View general journ