Oriole Ventures Ltd$.$ had the following transactions:

Mar. $31$ Paid wages earned by the employees during the month, which amounted to $$35,100.$ The source deductions on these wages were CPP of $$1,913,$ El of $$555,$ and income taxes of $$5,382.$

Mar. $31$ Recorded the employer's portion of CPP and EI$.$

Apr. $17$ Made the remittance to the government related to the March $31$ payroll.

Prepare the journal entries necessary to record these transactions.