On January 13, at the end of the second weekly pay period of the year, a company’s payroll register showed that its 33 employees had earned $24,070 of sales salaries and $8,030 of office salaries. Assume withholdings from the employees’ salaries were to include $532.86 of EI, $1,479.00 of CPP, $6,606 of income taxes, $1,110 of hospital insurance, and $600 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.)
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.)