Swifty Restaurant's gross payroll for Aprilis $46,800. The company deducted $2,551 for CPP, $739 for El, and $9,271 for income taves from the employees cheques. Employees are paid monthly at the end of each month. (a) Prepare a journal entry for Swifty on April 30 to record the payment of the April payroll to employees. (Credit accoumk tites are automatically indented wher the amount isenfered, ponot indent moriedily if noentry fs recuined, select "Wo Entry" for the accaunt tities and enter 0 for the ancunts. Listal sebit enion beforecradit entrits)