Platinum Records has 4 employees who are paid on the 1st and 15th of each month for the work they performed in the preceding half-month. At June 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 Platinum's share of CPP contributions and EI premiums, in Platinum's June 30 financial statements.