Rainmark Company's payroll Liabilities for each employee include 4.95% CPP on the annual pensionable earnings of $51,100, and 1.4 times the employee's EI rate of 1.88% paid to a maximum of $45,900 annually. 20% in taxes have been deducted from each of the employee's cheques for the week. Prepare the journal entries to record: (a) The payroll accrual (payroll register information). (b) The employer payroll expense resulting from the payroll.