On January 13 , at the end of the second weekly pay period of the year, a company's payroll register showed that its 37 employees had earned \\( \\$ 26,070 \\) of sales salaries and \\( \\$ 8,830 \\) of office salaties. Assume witholdings from the employees' salaries were to include \\( \\$ 579.34 \\) of E. \\( \\$ 1,604.27 \\) of CPP, \\( \\$ 7,182 \\) of income taxes, \\( \\$ 1,190 \\) of hospital insurance, and \\( \\$ 680 \\) of union dues. Required: 1. Prepare the General Journal entry to record the January 13 payroll. (Do not round intermediate coleulations, Round your answers to 2 decimal places.) Journal entry worksheet Record payroll deductions for the pay period ending Jan 13. Note: Enter debits before credins: 2. Prepare a General Journal entry to record the employer's payroll expenses resulting from the January 13 payroll. (Do not round intermediote colculations. Round your answers to 2 decimal ploces.) Journal entry worksheet Record the employer's payroll taxes. Note: Enter debets before credits