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Pronghorn Corp.'s gross payroll for Aprilis $49.700. The company deducted $2,247 for CPP $1,033 for El, and $9.081 for income taxes from the employees' cheques. Employees are paid monthly at the end of each month. Prepare a journal entry for Pronghorn on April 30 to record the payment of the April payroll to employees. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 30 Saries Expense 49700 CPP Payable 2247 El Payable 1033 Income Tax Payable 9081 Cash 37339 (To record payment of wages.) Prepare a journal entry on April 30 to accrue Pronghorn's employer payroll costs. Assume that Pronghorn is assessed workers' compensation premiums at a rate of 1% per month and accrues for vacation pay at a rate of 4% per month. (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. Round answers to 0 decimal places, e.g. 5,276.) Date Account Titles and Explanation Debit Credit Apr. 30 (To record employer's payroll costs.) On May 15, Pronghorn pays the Receiver General the correct amounts for April's payroll. Prepare a journal entry to record this remittance. (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 for the amounts.) Debit Credit Date Account Titles and Explanation May 15 2247 CPP Payable 1 CPP Payable El Payable 1033 Income Tax Payable 9081 Cash 12361 (To record remittance of payroll deductions)