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.

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.)

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.)