The payroll records of Jasper Co. provided the following data for the weekly pay period ended December 7. Medical Gross Previous Income Insurance Union United Employee Pay Week Taxes Deduction Dues Way A $500 $6,000 $100 $30 $15 $10 B 600 6,500 120 30 15 20 C 700 5,500 202 50 0 30 Canada Pension Plan is 3.2 percent of the pensionable earnings and Employment Insurance is 2.7 percent of the Insurable earnings. Prepare the journal entries to accrue the payroll and to record payroll tax expense.