Matyas Company completed the salary and wage payroll for April of the current year. The payroll provided the following details: Salaries and wages earned $ 242,000 Employee income taxes withheld 64,000 CPP contributions* 14,100 EI contributions 5,500 Union dues withheld 3,600 Insurance premiums withheld 1,600 *$14,100 each for employer and employees. Employment Insurance, employees share. Required:

1. Prepare the journal entry to record the payroll for April, including employee deductions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

2. Prepare the journal entry to record the employers additional payroll expenses. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

3. Prepare a combined journal entry to show the payment of amounts owed to governmental agencies and other organizations. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

4-a. What was the total compensation expense for the company?

4-b. What percentage of the payroll was take-home pay? (Round the final answer to nearest whole percentage.)