On January 13, at the end of the second weekly pay period of the year, a company's payroll register showed that its 26 employees had earned $20,570 of sales salaries and $6,630 of office salaries. Assume withholdings from the employees' salaries were to include $451.52 of El, $1,259.77 of CPP, $5,598 of income taxes, $970 of hospital insurance, and $460 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.) Prepare a General Journal entry to record the employer's payroll expenses resulting from the January 13 payroll. (Do not round termediate calculations. Round your answers to 2 decimal places.)