The Klein Company's gross payroll for the month of November was $79,000. Employee source deductions included CPP of $4,029, El of $1,280 and Income tax of $9,954. Klein Company's payroll expenses of CPP and El were $4,029 and $1,792 respectively. On December 7th, Klein Company paid payroll and remitted payroll source deductions to Canada Revenue Agency for the month of November. Required: Prepare the journal entries to record November payroll, the company's payroll expense for CPP and El, payment of payroll and the source deductions