Pina Colada Corp's gross payroll for April is $49,400. The company deducted $2,262 for CPP. $1,013 for El, and $9,091 for income taxes from the employees' cheques. Employees are paid monthly at the end of each month. Prepare a journal entry for Pina on April 30 to record the payment of the April payroll to employees. (Credit account tities are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Apr. 30 (To record navi ater Debit Credit Prepare a journal entry on April 30 to accrue Pina's employer payroll costs. Assume that Pina is assessed workers' compensation premiums at a rate of 1% per month and accrues for vacation pay at a rate of 4% per month. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter O for the amounts. Round answers to O decimal places, e.g. 5,276) Date Account Titles and Explanation Apr. 30 (To record employer's payroll costs) Debit Credit On May 15, Pina pays the Receiver General the correct amounts for April's payroll. Prepare a journal entry to record this remittance. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter O for the amounts.) A Date Account Titles and Explanation May 15 (To record remittance of payroll deductions.) Debit Credit