The accountant of a business needs to prepare the relevant journal entries to determine items related to salaries, deductions and contributions. For the end of the period, salaries due to employees are $20,000. Total employee contributions to employee pensions are $3,500. Employee income tax payable is $5,400. CPP payable is $1,100. EI payable is $300. What is included in the journal entry to record the pay period?