Silver Records has 4 employees who are paid on the 1 and 15 of each month for the work they performed in the preceding half-month. At November 30, each employee is owed gross pay of $2,250, but each one must have 10% of their pay withheld for income taxes. Each must also make CPP contributions of 5.1% of their gross pay and pay El premiums of 1.62% of their gross pay. Required: a) Prepare a single journal entry required to record the accrual of payroll on November 30 b) Prepare the journal entry to record the related employer's liability on November 30