Sarasota Corp.s gross payroll for April is $50,300. The company deducted $2,217 for CPP, $1,073 for EI, and $9,061 for income taxes from the employees cheques. Employees are paid monthly at the end of each month.

Prepare a journal entry for Sarasota on April 30 to record the payment of the April payroll to employees. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Prepare a journal entry on April 30 to accrue Sarasotas employer payroll costs. Assume that Sarasota is assessed workers compensation premiums at a rate of 1% per month and accrues for vacation pay at a rate of 4% per month. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,276.)

On May 15, Sarasota pays the Receiver General the correct amounts for Aprils payroll. Prepare a journal entry to record this remittance. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)