On November 20, 2020, Douglas Company paid its employees for the period November 7 to November 20. Details pertaining to this pay period are as follows:

Gross wages		$142,000
Employee income taxes withheld		$35,500
CPP rate for 2020		5.25%
EI rate for 2020		1.58%
Other deductions from employees pay cheques
	Union dues	$3,550
	Employee contributions to the union pension plan	$12,070
	Charitable donations to the United Way	$5,600
Employer contributions to union pension plan		$13,490

While the employees were paid on November 20, payments of the various amounts deducted, and employer costs were not be made until the following month. Douglas uses separate liability and expense accounts for the items noted above.

Required:

Prepare the journal entry(s) to record the November 20, payroll. Do not record the subsequent payment of the liabilities relating to this pay period. Assume that Douglas employees have not reached the annual maximum earnings for CPP and EI and ignore the CPP basic exemption. Round all amounts to the nearest whole dollar and show your calculations for part marks.