TooSewn Services had the following details for its salaried employees on April 13.

Gross Wages	$39,400.00
Income Taxes	$7,092.00
Canada Pension Plan	$2,147.00
Employment Insurance	$623.00
Charitable Donations	$383.00
Medical Benefits (Employee Portion)	$410.00

a) Prepare the journal entry to accrue the gross and net pay.

Do not enter dollar signs or commas in the input boxes. Enter credit accounts in alphabetical order. Round your answers to the nearest whole dollar.

Date	Account Title and Explanation	Debit	Credit
Apr 13	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableIncome Taxes PayableMedical Benefits PayableSalaries ExpenseSalaries PayableSales Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableIncome Taxes PayableMedical Benefits PayableSalaries ExpenseSalaries PayableSales Revenue		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableIncome Taxes PayableMedical Benefits PayableSalaries ExpenseSalaries PayableSales Revenue		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableIncome Taxes PayableMedical Benefits PayableSalaries ExpenseSalaries PayableSales Revenue		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableIncome Taxes PayableMedical Benefits PayableSalaries ExpenseSalaries PayableSales Revenue		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableIncome Taxes PayableMedical Benefits PayableSalaries ExpenseSalaries PayableSales Revenue		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableIncome Taxes PayableMedical Benefits PayableSalaries ExpenseSalaries PayableSales Revenue		Answer
	Accrue payroll to be paid later

b) The government requires that the employer match 100% of the CPP withheld from the employee and that they match 140% of the amount withheld for EI. The employer matches the employee's health benefits. Prepare the journal entry to record the employer's expenses and associated liabilities.

Date	Account Title and Explanation	Debit	Credit
Apr 13	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableIncome Taxes PayableMedical Benefits PayableSalaries ExpenseSalaries PayableSales Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableIncome Taxes PayableMedical Benefits PayableSalaries ExpenseSalaries PayableSales Revenue		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableIncome Taxes PayableMedical Benefits PayableSalaries ExpenseSalaries PayableSales Revenue		Answer
	AnswerAccounts PayableAccounts ReceivableCanada Pension Plan PayableCashCharitable Donations PayableEmployee Benefits ExpenseEmployment Insurance PayableIncome Taxes PayableMedical Benefits PayableSalaries ExpenseSalaries PayableSales Revenue		Answer
	Record additional employer expenses