Vaughn Kitchen is a small restaurant in Waterloo, Ontario that pays its employees monthly at the end of the month. For the month of June, Vaughn Kitchen had gross payroll of $15,500. The company deducted $686 for CPP, $400 for El and $2,578 for income taxes. Prepare the journal entry to record the remit the payroll deductions to the government on July 15 . (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)