The following totals for the month of April were taken from the payroll register of Branson Corp.: Gross salaries.... $26.850 CPP withheld. 1.330 Employee income taxes withheld..... 5.785 Medical insurance deductions......... 930 El withheld...... 478 Union dues withheld.... 446 The journal entry to record payment of the not payroll would include a credit to Cash for $26.850. debit lo Salaries Payable for $17.881. debit to Salaries Payable for $21065 debit to Salaries Payable lor 515.300