Pronghorn Corp.'s gross payroll for April is $49,700. The company deducted $2,247for CPP, $1,033for EI, and $9,081for income taxes from the employees' cheques. Employees are paid monthly at the end of each month.

Record journal entry forPronghornon April 30 to record the payment of the April payroll to employees.

Account Titles and Explanation Debit Credit

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(To record payment of wages.)

Record journal entry on April 30 to accruePronghorn's employer payroll costs. Assume thatPronghornis assessed workers' compensation premiums at a rate of 1% per month and accrues for vacation pay at a rate of 4% per month.

Account Titles and Explanation Debit Credit

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(To record employer's payroll costs.)

On May 15,Pronghornpays the Receiver General the correct amounts for April's payroll. Record a journal entry to record this remittance.

Account Titles and Explanation Debit Credit

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(To record remittance of payroll deductions.)