Zerbe Consulting Inc.s gross salaries for the biweekly period ended August 24 were $14,400. Deductions included $794 for CPP, $271 for EI, and $5,972 for income tax. The employers payroll costs were $794 for CPP and $379 for EI. 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.