O 15:23 Hide Timer Blue Spruce Corp's gross payroll for Aprilis $47.000. The company deducted $2,202 for CPP. $873 for El, and $9.041 for income taxes from the employees' cheques. Employees are paid monthly at the end of each month. Prepare a journal entry for Blue 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 for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 30 Salaries Expense 47000 CPP Payable 2202 873 El Payable 9041 Income Tax Payable 34884 Cash To record payment of wages.) Prepare a journal entry on April 30 to accrue Blue's employer payroll costs. Assume that Blue is assessed workers' compensation premiums at arate 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 for the amounts Round answers to decimal places, es 5.276.) Date Account Titles and Explanation Debit Credit Apr. 30 Salaries Expense 1880 CPP Payable 2202 El Payable 873 Workers' Compensation Payable 470 Vacation Pay Payable 1880 (To record employer's payroll costs.) On May 15, Blue pays the Receiver General the correct amounts for April's 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 for the amounts) Date Account Titles and Explanation Debit Credit May 15 CPP Payable El Payable Workers' Compensation Payable Income Tax Payable (To record remittance of payroll deductions.)