Tobins gross payroll for the week ending May 16th was $4,000. The company deducted $207 for CPP, $64 for EI, and $1310 for income tax from the employees pay. Chens payroll costs for the week were $207 for CPP and $90 for EI.

Chen paid payroll on May 30th. On May 31, Chen remitted payroll (source) deductions to CRA.

Required

Prepare the journal entries to record the above transactions. Explanations are not required.