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 office salaries. Assume withholdings from the employees' salaries were to include $474.76 of El, $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 round intermediate calculations. Round your answers to 2 decimal places.) View transaction list Journal entry worksheet Record payroll deductions for the pay period ending Jan 13. Note: Enter debits before credits. Date Jan 13 General Journal Dobit Credit Pray 6 of 6 Novi 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 < Record the employer's payroll taxes. Note: Enter debits before credits. Date Jan 13 General Journal Debit Crudi