The payroll of Grouper Corp. for September 2023 is as follows. Total payroll was $530,000. Pensionable (CPP) and insurable (El) earnings were $370,000. Income taxes in the amount of $91,000 were withheld, as were $7,246 in union dues. The El 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. Prepare the necessary journal entries to record the payroll if the salaries and wages paid and the employer payroll taxes are recorded separately. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Prepare the entries to record the payment of all required amounts to the Receiver General for Canada and to the employees' union. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) Account Titles and Explanation (To record remittance) (To remit union dues collected) (To remit union dues collected) eTextbook and Media List of Accounts Cost per dollar $ For every dollar of salaries and wages that Grouper commits to pay, what is the actual payroll cost to the company? (Round answer to 3 decimal places, eg. 5.275.) eTextbook and Media Debit List of Accounts Credit