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

Prepare a journal entry for Sheffield 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.)

Date	Account Titles and Explanation	Debit	Credit
Apr. 30	enter an account title to record payment of wages on April 30	enter a debit amount	enter a credit amount
	enter an account title to record payment of wages on April 30	enter a debit amount	enter a credit amount
	enter an account title to record payment of wages on April 30	enter a debit amount	enter a credit amount
	enter an account title to record payment of wages on April 30	enter a debit amount	enter a credit amount
	enter an account title to record payment of wages on April 30	enter a debit amount	enter a credit amount
	(To record payment of wages.)

eTextbook and Media

List of Accounts

Prepare a journal entry on April 30 to accrue Sheffields employer payroll costs. Assume that Sheffield 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.)

Date	Account Titles and Explanation	Debit	Credit
Apr. 30	enter an account title to record employers payroll costs on April 30	enter a debit amount	enter a credit amount
	enter an account title to record employers payroll costs on April 30	enter a debit amount	enter a credit amount
	enter an account title to record employers payroll costs on April 30	enter a debit amount	enter a credit amount
	enter an account title to record employers payroll costs on April 30	enter a debit amount	enter a credit amount
	enter an account title to record employers payroll costs on April 30	enter a debit amount	enter a credit amount
	(To record employers payroll costs.)

eTextbook and Media

List of Accounts

On May 15, Sheffield 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.)

Date	Account Titles and Explanation	Debit	Credit
May 15	enter an account title to record remittance of payroll deductions	enter a debit amount	enter a credit amount
	enter an account title to record remittance of payroll deductions	enter a debit amount	enter a credit amount
	enter an account title to record remittance of payroll deductions	enter a debit amount	enter a credit amount
	enter an account title to record remittance of payroll deductions	enter a debit amount	enter a credit amount
	(To record remittance of payroll deductions.)