Question 4 (9 points) The payroll records of New Brown Inc. (NBI) provided the following information for the biweekly pay period ended January 17, 2022. NBI accrues the employee's health insurance of $760 for the pay period. Income Gross Pay Taxes $10,000.00 1,704.85 Premium 158.00 Union CPP Dues 562.33 245.00 Required: Prepare the following journal entries to record: 1.The January 17 accrued payroll to employees. (3 marks) 2. The January 17 accrual of employer's share of payroll costs. (3 marks) 3. The February 15 payment of remittances to the Receiver General for Canada. (3 marks)