test Twisted Indian Restaurant incurred salaries expense of $95,000 for September. The company's payroll expense includes CPP of 4.95 percent and El of 1.4 times the employee payment, which is 1.66 percent. Also, the company provides the following benefits for employees dental insurance (cost to the company of $5,723.09), life insurance (cost to the company of $441 09), and pension benefits through a private plan (cost to the company of $1,745.80). Record Twisted Indian Restaurant's payroll expenses for CPP, El, and employee benefits on September 30. Ignore the CPP basic exemption Record Twisted Indian Restaurant's payroll expenses for CPP and El. (Record debits first, then credits. Exclude explanations from journal entries. Round amounts to the nearest cent.) Date Sep. 30 Journal Entry Accounts Debit Credit