$($LO $4)$ E$13-10($Payroll Tax Entries$)$ The payroll of Sumerlus Corp. for September $2017$ is as follows. Total payroll was $$485,000.$ Pensionable $($CPP$)$ and insurable $($EI$)$ earnings were $$365,000.$ Income taxes in the amount of $$85,000$ were witheld, as were $$8,000$ in union dues. The EI tax rate was $1\mathrm{.}88\%$ for emplayees and $2\mathrm{.}632\%$ for employers, and the CPP rate was $4\mathrm{.}95\%$ for employees and $4\mathrm{.}95\%$ for employers.

Instructions

$($a$)$ Prepare the necessary journal entries to record the payroll if the salaries and wages paid and the employer payroll taxes are recorded separately.

$($b$)$ Prepare the entries to record the payment of all required amounts to the Receiver General and to the employees' union.

$($c$)$ For every dollar of salaries and wages that Sumerlus commits to pay, what is the actual payroll cost to the company?

$($d$)$ Discuss any other costs, direct or indirect, that you think would add to the company's costs of having employees.