Theta Company has five employees who each receive a bi-weekly salary of $1,800. Theta does not provide any enhanced benefits and only accounts for statutory deductions. The Canadian government requires Theta to withhold 25% of each employee's salary for income taxes, 5.1% for Canada Pension Plan (CPP) and 1.6% for Employment Insurance (EI).Additionally, Theta as the employer, must contribute an equal amount to the government for CPP and 1.4 times the employee's deduction for EI. Theta pays its employees every two weeks

Required:

1. Prepare the entry to record the payment of the bi-weekly payroll for Theta.
2. 
   
3. Prepare the entry to record the accrual of the employer's portion of bi-weekly payroll expense.
4. 
   
5. Calculate the Total bi-weekly payroll expense for Theta.