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The payroll of Blue Spruce Corp. for September 2020 is as follows. Total payroll was $545,000. Pensionable (CPP) and insurable (El) earnings were $405,000. Income taxes in the amount of $75,000 were withheld, as were $8,623 in union dues. The Employment Insurance tax rate was 1.66% for employees and 2.324% for employers, and the CPP rate was 4.95% for employees and 4.95% for employers. Prepare the necessary journal entries to record the payroll if the salaries and wages paid and the employer payroll taxes are recorded separately. (Round answers to 0 decimal places, e.g. 5,275. 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 0 for the amounts.) Account Titles and Explanation (To record the salaries and wages paid and the employee payroll deductions) (To record employer contributions) Debit Credit 17 Prepare the entries to record the payment of all required amounts to the Receiver General for Canada and to the employees' union. (Round answers to 0 decimal places, e.g. 5,275. 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.) Account Titles and Explanation (To record remittance) (To remit union dues collected) eTextbook and Media List of Accounts Debit Cost per dollar $ ||| Credit no mun For every dollar of salaries and wages that Blue Spruce commits to pay, what is the actual payroll cost to the company? (Round answer to 3 decimal places, e.g. 5.275.)