on January 12, at the end of the second weekly pay period of the year, a company's payroll register showed that its 45 employees had earned $23,400 of sales salaries and $5,820 of office salaries. assume withholdings from the employees salaries were to include $485.05 of EI, $1296.46 of CPP, $6180 of income taxes, $920 of hospital insurance, and $490 of union dues.

1. Prepare general journal entry

2. Prepare general journal entry to record employer's payroll expenses