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 El 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 automatically indented when the amount is entered. Do not indent manually.) Dates Account Titles and Explanation June Salaries Expense Debit Credit 12750 30 CPP Payable 585 El Payable 290 Cash 9757 Employee Income Tax Payable 2138 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) Debit Credit Date Account Titles and Explanation June Employee Benefits Expense 30 971 404 El Payable CPP Payable 565 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) Debit Credit Date Account Titles and Explanation July 15 Employee Income Tax Payable El Payable 2138 CPP Payable Cash