On January 13, at the end of the second weekly pay period of the year, a company's payroll register showed that its 27 employees had earned $21.070 of sales salaries and $6,830 of office salaries. Assume withholdings from the employees" salaries were to include $463.14 of E1,$1,291.09 of CPP, $5.742 of income taxes, $990 of hospital insurance, and $480 of union dues. Required: 1. Prepare the General Journal entry to record the January 13 poyroll. (Do not round intermediate calculations. Round your onswers to 2 decimal places.) Journal entry worksheet Record payroll deductions for the pay period endina Jan 13. Note: Enter debits before credits. 2. Prepare a General Joumal entry to record the employer's payroll expenses resulting from the January 13 payroll. (Do not round intermediate colculations. Round your answers to 2 decimal places.) Journal entry worksheet Record the employer's payroll taxes. Note: Enter debits before credis