Question 3 of 5/1 i Current Attempt in Progress Swifty Restaurant's gross payroll for April is $46,800. The company deducted $2,551 for CPP, $739 for El, and $9,271 for income taxes from the employees' cheques. Employees are paid monthly at the end of each month. assignment 8 Question 3 of 5 0.33/1 (b) Prepare a journal entry on April 30 to accrue Swifty's employer payroll costs. Assume that Swifty 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 0 for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5,276.) Date Account Titles Apr. 30 Debit Credit \&. eTextbook and Media List of Accounts