On January 13 , at the end of the second weekly pay period of the year, a company's payroll register showed that its 28 employees had earned $21,570 of sales salaries and $7,030 of ofice salaries. Assume witholdings from the employees' salarles were to include $474.76 of E1, $1,322.41 of CPP, $5,886 of income taxes, $1,010 of hospital insurance, and $500 of union dues. Required: 1. Prepare the General Journal entry to record the January 13 payroll. (Do not rourfd intermediate calculations. Round your onswers to 2 decimal places.)