This is one question

The payroll of Blue Spruce Corp. for September 2020 is as follows. Total payroll was $410,000. Pensionable (CPP) and insurable (EI) earnings were $300,000. Income taxes in the amount of $76,000 were withheld, as were $6,880 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 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 for the amounts.) Account Titles and Explanation Debit Credit (To record the salaries and wages paid and the employee payroll deductions) (To record employer contributions) Prepare the entries to record the payment of all required amounts to the Receiver General for Canada and to the employees' union (Round answers to decimal places, eg,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 Debit Credit (To record remittance) (To remit union dues collected) cTextbook and Media List of Accounts For every dollar of salaries and wages that Blue Spruce commits to pay what is the actual payroll cost to the company? (Round answer to 3 decimal places, s. 5.275.) Cost per dollar $