The payroll of Bramble Corp. for September 2023 is as follows. Total payroll was $540,000. Pensionable (CPP) and insurable (EI) earnings were $380,000. Income taxes in the amount of $83,000 were withheld, as were $7,104 in union dues. The EI rate was 1.58% for employees and 2.212% for employers, and the CPP rate was 5.45% for employees and 5.45% for employers.

1 .Prepare the necessary journal entries to record the payroll if the salaries and wages paid and the employer payroll taxes are recorded separately.

2 .Prepare the entries to record the payment of all required amounts to the Receiver General for Canada and to the employees union.

3. For every dollar of salaries and wages that Bramble commits to pay, what is the actual payroll cost to the company?