Larkspur Enterprises' payroll for the month ended March $31,2024,$ is shown below.

Salaries for the month of March $2024,$$$200,000$

Income Taxes withheld from employees $,45,000$

El withheld from employees

$1\mathrm{.}58\%$

CPP withheld from employees

$5\mathrm{.}45\%$

Union dues withheld from employees $,11,500$

Worker's compensation

$2\%$

Vacation pay

$4\%$

Record the payroll on March $31,2024.$ Ignore the annual exemption for CPP deductions payable. Assume the payroll was paid the same day. $($Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.$ 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 $0$ for the amounts. List all debit entries before credit entries.$)$

Date Account Titles

Debit

Credit

March $31$