Martinez Corp's gross payroll for April is $48,500. The company deducted $2,307 for CPP. $953 for El, and $9.121 for income taxes from the employees' cheques. Employees are paid monthly at the end of each month. Prepare a journal entry for Martinez on April 30 to record the payment of the April payroll to employees. (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 O for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 30 Salaries Expense CPP Payable El Payable Income Tax Payable Cash (To record payment of wages) List of Accounts 48.500 2.307 953 9,121 36.119 Prepare a journal entry on April 30 to accrue Martinez's employer payroll costs. Assume that Martinez is assessed workers' compensation premiums at a rate of 1% per month and accrues for vacation pay at a rate of 4% per month (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 O for the amounts. Round answers to O decimal places, es 5.276) Date Account Titles and Explanation Apr. 30 Salaries Expense CPP Payable El Pay Workers Compensation Payable Vacation Pay Payable Debit Credit