The payroll records of Waterton Co. provide the following data for the weekly pay period ended May 7. Employee Gross Pay CPP Income Taxes Medical Insurance Deduction Union United Dues Way A 590.00 29.21 9.79 118.00 25.00 15.00 10.00 B 735.00 36.38 12.20 147.00 45.00 15.00 20.00 C 920.00 45.54 15.27 184.00 60.00 25.00 Totals $2,245.00 $111.13 $ 37.27 $449.00 $ 130.00 $30.00 $ 55.00 Using the payroll general journal form provided: 1) Prepare the general journal entry to accrue the payroll on May 7. 2) Prepare the general journal entry to record the employer's matching CPP and El payroll expenses for May 7