Perce Records has four employees who are paid on the 1st and 15th of each month for the work they performed in the preceding half-month. At April 30, each employee is owed gross pay of $1,200, but each one must have 10% of their pay withheld for income taxes. Each must also make Canada Pension Plan contributions of 5.1% of their gross pay and pay Employment Insurance premiums of 1 62% of their gross pay. Prepare the payroll journal entries required to reflect these amounts along with Perce's share of CPP contributions and El premiums, in Parco's April 30 financial statements Prepare the journal entry to record the accrual of the payroll on April 30 (Enter debits first, then credits. Enter explanations on the last line of the journal, Round amounts to the nearest cent