The payroll of Pronghorn Corp. for September 2020 is as follows. Total payroll was $460,000. Pensionable (CPP) and insurable (EI) earnings were $310,000. Income taxes in the amount of $95,000 were withheld, as were $7,146 in union dues. The Employment Insurance tax rate was 1.66% for employees and 2.324% for employers, and the CPP rate was 4.95% for employees and 4.95% 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 O decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Salaries Expense employment insurance tax payable Employee Income Tax Deductions Payable CPP tax payable Union Dues Payable Salaries and Wages Payable (To record the salaries and wages paid and the employee payroll deductions) Payroll Tax Expense El Premiums Payable (To record employer contributions) eTextbook and Media Debit 460000 22981 Credit 7636 95000 15345 7146 334873 7204.4 15345