On January 13, at the end of the second weekly pay period of the year, a company's 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 El, $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 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