The following information about the payroll for the week ended April 27, 2012, was obtained from the records of Eastport Construction of St. John's, Newfoundland. This is a standard week that does not change unless directed by management.

Required
Eastport's employees are paid at the end of every week, and they work a five-day work week. Journalize the following transactions:
1. Record the payroll entry on April 27, 2012.
2. Record the employer's payroll deductions on April 27, 2012.
3. Record the accrual of the year-end payroll entries on April 30, 2012 (assume one day was worked).
4. Record the accrual of the employer's payroll deductions entries on April 30, 2012.
5. Record the payroll entry on May 4, 2012 (assume reversing entries were not used).
6. Record the employer's payroll deductions on May 4, 2012.
7. Record the CRA remittance on May 15, 2012, assuming the only week worked was the last week of April. Include the year-end accrual.
8. Record the remittances on May 31, 2012, to the insurance company and the financial institution for the Blue Cross and RRSP contributions. Each remittance is for the April pay periods listed above.

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Salaries: Sales salaries Jobsite salaries Office salaries Deductions: Income taxes withheld CPP withheld $167,000 27,000 58,000 $49,686 12,900 3,800 El withheld RRSP contribution Blue Cross insurance $252,000 7,600 10,000 $83,986