On January 13, at the end of the second weekly pay period of the year, a company's payroll register showed that its 38 employees had earned $26,570 of sales salaries and $9,030 of office salaries. Assume withholdings from the employees' salaries were to include $590.96 of El, $1,635.59 of CPP. $7,326 of income taxes, $1,210 of hospital insurance, and $700 of union dues. Required: 1. Prepare the General Journal entry to record the January 13 payroll. (Do not round intermediate calculations. Round your answers to 2 decimal places.) View transaction list Journal entry worksheet 1 Record payroll deductions for the pay period ending Jan 13. Note: Enter debits before credits. Date: Jan 13 General Journal Debit Credit Record payroll deductions for the pay period ending Jan 13. Note: Enter debits before credits. Date Jan 13 General Journal Debit Credit View general journal Record entry Clear entry 2. Prepare a General Journal entry to record the employer's payroll expenses resulting from the January 13 payroll. (Do not round intermediate calculations. Round your answers to 2 decimal places.) View transaction list Journal entry worksheet < 1 Record the employer's payroll taxes. Note: Enter debits before credits. Date Jan 13 General Journal Debit Credit Clear entry View general journal Record entry