Swifty Corporation's gross payroll for April is $46,800. The company deducted $2,357 for CPP, $968 for El, and $9,271 for income taxes from the employees' cheques. Employees are paid monthly at the end of each month. Prepare a journal entry for Swifty 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 Ofor the amounts.) Date Account Titles and Explanation Apr. 30 Prepare a journal entry on April 30 to accrue Swifty's employer payroll costs. Assume that Swifty 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 Ofor the amounts. Round answers to 0 decimal places, e.g. 5,276.) Date Account Titles and Explanation Apr. 30 (To record employer's payroll costs On May 15, Swifty 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 Ofor the amounts.) Date Account Titles and Explanation May 15 (To record remittance of payroll de