Sheffield Corp.'s gross payroll for April is $49,800. The company deducted $2,237for CPP, $1,058for EI, and $9,091for income taxes from the employees' cheques. Employees are paid monthly at the end of each month.

A journal entry forSheffieldon 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.)

a journal entry on April 30 to accrueSheffield's employer payroll costs. Assume thatSheffieldis 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,Sheffieldpays the Receiver General the correct amounts for April's payroll. 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.)