PART-D On 15 April 2020, Tricom Limited directly transferred $15,000 to employees' bank accounts for salaries for the first half of April 2020. PAYE withheld amounted to $5,000. The next payroll will be paid on 1 May 2020 for the same amount. Additionally, on 5 May 2020, PAYE for the 15 April 2020 transaction will be paid to the taxation authorities. (a) Journalise, in general journal format, the 15 April 2020 payroll transaction