The payroll register for Molly's Greenhouse is as follows: MOLLY'S GREENHOUSE Payroll Register Month Ended June 30 Employee Claim Code Income Tax Total Deductions Cheque # CPP Net Pay Karine 5 73.04 40 Gross Pay 4,400 2,400 3,700 2,400 12,900 203.36 104.36 789.57 266.67 4. 39.84 513.17 122.47 486.40 Kelsey Dani 41 3,610.43 2,133.33 2,983.47 2,061.57 1 168.71 61.42 716.53 45 Brooke 4 104.36 39.84 194.23 338.43 47 Total 580.79 214.14 1,316.27 2,111.20 10,788.80 Assume Molly issued the cheques on June 30. Prepare the summary journal entry to record the payment of the June 30 payroll to employees. (Hint: use totals.) (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 0 for the amounts. Round answers to 2 decimal places, e.g. 52.76.) ate Account Titles and Explanation Debit Credit je 30 Salaries Expense 12900 CPP Payable 580.79 El Payable 214.14 Income Tax Payable 1316.27 Salaries Payable 10788.80 (To record salaries expense for June.) Prepare a summary journal entry on June 30 to accrue the employer payroll costs. (Ignore vacation pay and use totals). (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. Round answers to 2 decimal places, e.g. 52.76.) Date Account Titles and Explanation Debit Credit June 30 Income Tax Payable 880.59 CPP Payable 580.79 El Payable 299.80 (Record employer payroll costs for June.) Post the journal entries from parts (a) and (b) to the T-accounts. (Round answers to 2 decimal places, e.g. 52.76.) Cash July 15 EI Payable June 304 June 30 July 15 4 Bal. Salaries Expense CPP Payable A Income Tax Payable A Employee Benefits Expense Prepare the journal entry to record Molly's Greenhouse's remittance to the Receiver General on July 15, 2021. (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 0 for the amounts. Round answers to 2 decimal places, e.g. 52.76.) Date Account Titles and Explanation Debit Credit July 15 CPP Payable El Payable Income Tax Payable Cash (To record payroll remittance for June.) Post the journal entry from part (d) to the T-accounts and prove ending balances in the payables accounts equal zero (O). (Round answers to 2 decimal places, e.g. 52.76.) CPP Payable June 30 580.79 A June 30 580.79 Income Tax Payable June 30 1,316.27 EI Payable June 30 214.14 June 30 299.80