Scientists R Us had the following information at its April 30, 2020 year-end. The payroll register showed the following unpaid amounts: Office salaries Sales salaries El Premium CPP Income taxes Union dues $5,000 $5,000 $ 188 $ 495 $1,320 $ 88 The employer's portions of El and CPP are 1.4 times and 1 times the employees' portion, respectively. Choose the appropriate entry at year-end to record the employer's deductions. 693 188 CPP Expense El Expense CPP Payable El Payable 693 188 495 263 CPP Expense El Expense CPP Payable EI Payable 495 263 495 188 495 188 CPP Expense El Expense CPP Payable EI Payable Office Salaries Expense Sales Salaries Expense El Payable CPP Payable Employees' Income Taxes Union Dues Payable Salaries Payable 5,000 5,000 188 495 1,320 88 7,909 None of the options available