please A, B and C

Haines, Inc. prepared the following payroll summary for the current month: $10,000 15,000 21,000 Administrative salaries Sales salaries Shop wages Employee deductions Federal income taxes withheld Hospital insurance premiums Union dues 11,500 1,430 1,190 Canada Pension Plan is 4.95 percent of the pensionable earnings with an annual exemption of $3,500 for each employee. Employment Insurance is 1.78 percent of the insurable earnings. None of the current month's salaries and wages exceed the CPP or EI limits. Haines makes a pension contribution equal to 9% of each employee's gross earnings. A vacation pay accrual is also made at 3.6% of the gross earnings. Haines has 10 employees. Prepare the journal entries to record: (A) The month's payroll accrual. (B) The month's employer payroll taxes. (C) The employer's pension contribution and vacation pay accrual. Important note: Show your calculations including the formula for each computation