Revival Records has four employees who are paid on the 1 st and 15 th of each month for the work they performed in the preceding half-month . At June 30 , each employee is owed gross pay of $1.050, but each cone must have 10% of their pay withheld for income taxes. Each must also make Canada Pension Plan contribution of 5.1% of their gross pay and pay Employment lasurance premiums of 1.62% of their gross pay. Prepare the payrol journal entries required to reflect these amounts along with Revivai's share of CPP contributions and El premiums, in Revival's June 30 financial statements. Prepare the journa entry to record the accrual of the payroll on June 30. (Enter debits first, then credits. Enter explanations on the last line of the journal. Round amounts to the nearest cent.) Piepare the joumal entyy to record the related employer's liability on June 30. For CPP assume the enployer matches the employee' 5 contribution dollar for dollar. For El, assume the employer pays a premium of $1.40 for evory dollar in promiums paid by the employee. (Enter debits first, then credits. Enter explanations on the last line of the journal. Round amounts to the nearest cent.)