Novak Corp.s gross payroll for April is $49,100. The company deducted $2,277 for CPP, $993 for EI, and $9,101 for income taxes from the employees cheques. Employees are paid monthly at the end of each month.

Prepare a journal entry for Novak 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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Apr. 30
	(To record payment of wages.)

Prepare a journal entry on April 30 to accrue Novaks employer payroll costs. Assume that Novak 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 0 for the amounts. Round answers to 0 decimal places, e.g. 5,276.)

Date	Account Titles and Explanation	Debit	Credit
Apr. 30
	(To record employers payroll costs.)

On May 15, Novak pays the Receiver General the correct amounts for Aprils payroll. Prepare a journal entry to record this remittance. (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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
May 15
	(To record remittance of payroll deductions.)