On January 13, at the end of the second weekly pay period of the year, a companys payroll register showed that its 35 employees had earned $25,070 of sales salaries and $8,430 of office salaries. Assume withholdings from the employees salaries were to include $629.80 of EI, $1,541.64 of CPP, $6,894 of income taxes, $1,150 of hospital insurance, and $640 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.)