On August 21, the end of the third weekly pay period of the year, a company's payroll register showed that its 35 employees had earned $53,900 in sales salaries and $12,000 in office salaries. Withholdings from the employees' salaries were to include $2,098.16 of CPP, $1,064.21 of EI, $12,460 of income taxes, and $760 of union dues. Required Prepare the general journal entry to record the August 21 payroll. WWE Prepare the general journal entry to record the August 21 payroll. (Record debits first, then credits. Explanations are not required. Leave unused cells blank. Round to the nearest cent.) Date Account Titles PR Debit Credit Oct. 21 Sales Salaries Expense 53900 ho 12000 es 1064.21 12460 Office Salaries Expense El Payable Income Tax Payable Union Dues Payable CPP Payable 760 2098.16 Employee Tax Payable