Your father asked for your assistance in recording the wages to be paid to PLI employees on April 30, 2021. The following are the expected payroll amounts for April 2021: Gross wages earned of $5,000.00 Employee Canada Pension Plan (CPP) contributions of $247.50 Employee Employment Insurance (El) contributions of $94.00 Employee income taxes of $1,300.00 The details of the employer payroll obligations are as follows: Employer CPP contributions of $247.50 Employer El contributions of $131.60 You have been asked to prepare the journal entries (in good form) required on April 30, 2021 only. The deductions will be remitted on May 15, 2021. (round all amounts to the nearest cent). Explanations are required.