M & D Company has numerous employees who are paid on a monthly basis. Payroll information for August of the current year is given below.

Employee compensation$135,000

Union dues1,450

Charitable contributions875

Employee CPP contributions4,320

Employee EI contributions2,336

Employee income tax withheld20,250

Prepare the journal entries to record the August payroll and the payroll benefits expense for M & D Company for August. Also prepare the entries to record the payment of payroll withholdings to the government and other agencies on September 15. Explanations are not required.