On January 13, at the end of the second weekly pay period of the year, a company's payroll register showed that its 30 employees had earned $28,070 of sales salaries and $9,630 of office salaries. Assume withholdings from the employees salaries were to include $625.82 of EI, $1,766.19 of CPP, $7,758 of income taxes. $1.270 of hospital insurance, and $760 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. 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