Saleem Enterprises is a graphic design company. The accountant needs to prepare the relevant journal entries to determine items related to salaries, deductions, and contributions.

a$)$ On May $31,$ Saleem Enterprises had gross pay for employees of $$49,700.$ Total employee contributions to to employee pensions are $$1,400.$ Using the additional information provided below, prepare the journal entry to record the pay period assuming salaries expense and salaries payable accounts are used.

Employee income tax payable $$7,455$

CPP Payable $$2,710$

EI Payable $$790$

Do not enter dollar signs or commas in the input boxes.

Round your answers to the nearest whole number.

For transactions with more than one debit, enter the debit accounts in alphabetical order.

For transactions with more than one credit, enter the credit accounts in alphabetical order.

Date Account Title and Explanation Debit Credit

May $31$ Answer

Accounts Payable

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Record salaries and deductions

b$)$ Assume that Saleem Enterprises is required to pay the government $100\%$ of the amount of CPP and $140\%$ of EI deducted from employees, and that it contributes the same amount toward the employee pensions as contributed by employees. Using this information and the data from part a$),$ prepare the journal entry for the employer$$s payroll contributions.

Date Account Title and Explanation Debit Credit

May $31$ Answer

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Record Saleem payroll expenses