Question 86 The following totals for the month of April were taken from the payroll register of Branson Corp.: Gross salaries $26,850 CPP withheld 1,330 Employee Income taxes withheld 5,785 Medical insurance deductions 930 El withheld 478 Union dues withheld 446 The journal entry to record the accrual of the employee's portion of Canada Pension Plan (CPP) would include a debit to CPP Payable of $1,330. debit to CPP Expense of $1,330. credit to Employee Benefits Expense of $1,330. credit to CPP Payable of $1,330