On January 13, at the end of the second weekly pay period of the year, a companys payroll register showed that its 27 employees had earned $21,070 of sales salaries and $6,830 of office salaries. Assume withholdings from the employees salaries were to include $524.52 of EI, $1,291.09 of CPP, $5,742 of income taxes, $990 of hospital insurance, and $480 of union dues.

Required: 1. Prepare the General Journal entry to record the January 13 payroll. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to 2 decimal places.)

2. Prepare a General Journal entry to record the employers payroll expenses resulting from the January 13 payroll. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to 2 decimal places.)