Swifty Kitchen is a small restaurant in Waterloo, Ontario that pays its employees monthly at the end of the month. For the month of June, Swifty Kitchen had gross payroll of $10,250. The company deducted $455 for CPP, $190 for El and $1,738 for income taxes. (a) Your answer is correct. Prepare the journal entry to record the payment of wages to the employees on June 30. No previous payroll entries had been made for the month. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Dates Account Titles and Explanation June 30 Salaries Expense CPP Payable El Payable Cash Employee Income Tax Payable Debit 10250 Credit 455 190 7867 1738 Prepare the journal entry to record the employer payroll costs on June 30. Remember that the employer is required to pay 140% of the El contributions deducted for employees, while the employer CPP matching payment is at 100%. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation June 30 Debit Credit