Use the following information to answer Questions 40-41 Employee's information Employer's information Salaries expense 10000 CPP payable El payable 440 CPP payable 440 232 Health insurance benefits El payable 116 300 payable Income tax payable 2100 Optional life insurance 85 41. The journal entry to record the employer's payroll costs is (a) Cr Dr Payroll Costs 672 440 CPP payable El payable 232 (b) 972 Payroll Costs 440 CPP payable El payable Health insurance benefits payable 232 300 (c) 672 Payroll Costs 672 Cash (d) Payroll Costs ald 972 972 Cash