The total payroll of Lyndon Inc. was $230,000. Income taxes withheld were $55,000. The EI rate is

Question:

The total payroll of Lyndon Inc. was $230,000. Income taxes withheld were $55,000. The EI rate is 1.83% for the employee and 1.4 times the employee premium for the employer. The CPP/QPP contributions are 4.95% for both the employee and employer.
Instructions
a. Prepare the journal entry for the wages and salaries paid.
b. Prepare the entry to record the employer payroll taxes