Mike's Shipbuilding Ltd. show the following information for the weekly payroll for the week ending Saturday, April 1. 2021.

Gross pay	Income taxes	Union Dues	EI	Medical Insurance	CPP	Pension	Net Pay
2,726.88	362.80	50.00	37.05	100.00	46.83	?	?

The company matches the employees' deductions for medical insurance. The company also matches employee deductions to a pension plan. Employee deductions for pension are 4% of gross pay.

A. Prepare Mike's Shipbuilding's general journal entry to record the payroll. B. Prepare the journal entry on April 25th to record the employer's payment to the Receiver General of Canada (CRA) for the government remittances.

Explanation NOT required.