On January 13, at the end of the second weekly pay period of the year, a company's payroll register showed that its 36 employees had earned $25,570 of sales salaries and $8,630 of office salaries. Assume withholdings from the employees' salaries were to include $567.72 of El, $1,572.95 of CPP, $7,038 of income taxes, $1,170 of hospital insurance, and $660 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.) Journal entry worksheet