Silver Records has four employees who are paid on the $1$st and $15$th of each month for the work they performed in the preceding$$ half$-$month. On June $30,$ each employee is owed gross pay of $ $1$ comma $400,$ but each one must have $10\%$ of pay withheld for income taxes. Each must also make Canada Pension Plan contributions of $5\mathrm{.}45\%$ of gross pay as well as pay Employment Insurance premiums of $1\mathrm{.}58\%$ from gross pay. Show what Silver would report on its Balance Sheet as of June $30$ and on its Income Statement for the month ended on that date.

A$)$Prepare the liability section of Silver $$Records$\text{'}$ Balance Sheet for June $30.($If an input field is not used on the Balance$$ Sheet, leave the input field$$ empty; do not select a label or enter a zero. Round your answers to the nearest$$ cent.$)$ B$)$ Prepare the partial Income Statement sheet for the month ending June $30.($If an input field is not used in the Income$$ Statement, leave the input field$$ empty; do not select a label or enter a zero. Round your answers to the nearest$$ cent.$)$