Waterway Kitchen is a small restaurant in Waterloo, Ontario that pays its employees monthly at the end of the month. For the month of June. Waterway Kitchen had gross payroll of \$12,750. The company deducted \$565 for CPP, \$290 for EI and \$2,138 for income taxes. (a) Your answer is correct. Prepare the journal entry to record the payment of wages to the employees on June 30 . No previous payroll entries had been made for the month. (List all debit entries before credit entries. Credit account titles are outomatically indented when the amount is entered. Do not indent manually.) Prepare the journal entry to record the employer payroll costs on June 30 . Remember that the employer is required to pay 140% of the El contributions deducted for employees, while the employer CPP matching payment is at 100\%. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually)