Sheffield Inc's weekly payroll of $$23,000$ included employee income taxes withheld of $$3,441,$ CPP witheld of $$990,$ and El withheld of $$460.$ Assume now that the employer is required to match every dollar of the CPP contributions of its employees and to contribute $1\mathrm{.}40$ times the El withholdings.

$($b$)$

Prepare Sheffield's entry to record its payroll$-$related payment to the Receiver General for Canada. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit

CPP Contribution Payable

El Premiums Payable Cash

Cash