Monty Corp.'s gross payroll for June is $62,800. The company deducted $3,420 for CPP, $960 for EI, and $6,480 for income taxes from the employees' cheques. Employees are paid monthly at the end of each month. Prepare journal entry on June 30 to accrue Monty's employer payroll costs. Assume that Monty is assessed workers' compensation premiums at a rate of 1% per month and accrues for vacation pay at a rate of 5% per month.