Records has employees who are paid on the 1st and 15th of each month for the work they performed in the preceding half-month. At , each employee is owed gross pay of , but each one must have % of their pay withheld for income taxes. Each must also make Canada Pension Plan contributions of % of their gross pay and pay Employment Insurance premiums of % of their gross pay. The following entries were recorded for the month of : LOADING...(Click on the icon to view the journal entries.) Show what would report on its balance sheet at and on its income statement for the month ended on that date. Prepare the liability section of Records' balance sheet at . (Leave any unused cells blank. Enter amounts to the nearest cent.) Silver Records Balance Sheet (partial) As at June 30 Liabilities: Current Liabilities: Amounts Prepare the partial income statement sheet for the month ending . (Leave any unused cells blank. Enter amounts to the nearest cent.) Silver Records Income Statement (partial) For the Month Ended June 30 Expenses: Amount Time Remaining: 00:39:22 Journal entriesDialog content starts Date Accounts and Explanation Debit Credit Jun. 30 Salaries Expense 5,250.00 Employee Income Tax Payable 525.00 Canada Pension Plan Payable 267.75 Employment Insurance Payable 85.05 Salaries Payable 4,372.20 To record salaries and employee withholdings payable. Date Accounts and Explanation Debit Credit Jun. 30 Canada Pension Plan Expense 267.75 Employment Insurance Expense 119.07 Canada Pension Plan Payable 267.75 Employment Insurance Payable 119.07 To record employer portion of CPP and EI withholdings payable.