Sheffield Restaurant's gross payroll for April is $49,300. The company deducted $2,687 for CPP, $779 for El, and $9,121 for income taxes from the employees' cheques. Employees are paid monthly at the end of each month. Prepare a journal entry on April 30 to accrue Sheffield's 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 O for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5,276.)