Shefheld Corp's gross payroll for Aprilis 549 800. The company deducted $2.237 for CPP $1.058 for El, and 59,091 for income taves from the employees cheques Employees are paid monthly at the end of each month, Prepare a journal entry for Shatheld 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 for the amounts) Date Account Titles and Explanation Debit Credit Apr. 30 Staris per 9800 CPP Payable El Payable OS 09 Income Pata 36514 To record payment of wages) Prepare a journal entry on April 30 to accrue Sheffield's employer payroll costs. Assume that she held 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 occount 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 for the amounts. Round answers to decimal places, es 5.276) Date Account Titles and Explanation Debit Credit Apr. 30 Property Tax Expense Salaries Expense CPP Payable El Payable (To record employer's payroll costs) List of Accounts 16C Mostly... On May 15. Sheffield pays the Receiver General the correct amounts for April's 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 for the amounts) Date Account Titles and Explanation Debit Credit May 15 (To record remittance of payroll deductions.) List of Accounts