Problem 1: Jones and Sandy Company has the following data for the payroll. Journalize its payroll entry and prepare the ledger accounts. 23,800.00 1062.58 447.44 1001 -Salary Expense 5001 - Canada Pension Payable 5002-Employment Insurance Payable 5003-Federal Income Taxes Payable 5004-Provincial Income Taxes Payable 5005-Salaries and Wages Payable 2,253.80 1096.2 18,939.98