on January 13, at the end of the second weekly pay period of the vear a company's payroll register showed that its 29 employees had earned $22,070 of sales salaries and $7,230 of office salaries Assume withholdings from the employees' salaries were to include $486.38 of El, $1,353.73 of CPP, $6,030 of income taxes. $1.030 of hospital Insurance, and $520 of unlon 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.) 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.)