On January 13, at the end of the second weekly pay period of the year, a companys payroll register showed that its 40 employees had earned $27,570 of sales salaries and $9,430 of office salaries. Assume withholdings from the employees salaries were to include $614.20 of EI, $1,698.23 of CPP, $7,614 of income taxes, $1,250 of hospital insurance, and $740 of union dues. Required: 1. Prepare the General Journal entry to record the January 13 payroll. (Do not round 2. Prepare a General Journal entry to record the employers payroll expenses resulting from the January 13 payroll