Zerbe Consulting Inc.'s gross salaries for the biweekly period ended August 24 were $13,700. Deductions included $730 for CPP, $258 for El, and $6,726 for income tax. The employer's payroll costs were $730 for CPP and $361 for El. Prepare journal entries to record (a) the payment of salaries on August 24; (b) the employer payroll costs on August 24, assuming they will not be remitted to the government until September; and (c) the payment to the government on September 3 of all amounts owed. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit (a) (b) (c) Sept. 3