Refer to the data for Whirled Corporation in BE13-11 and BE13–12. Prepare Whirled Corporation’s entry to record its payroll-related payment to the CRA.

IN BE,

Whirled Corporation’s weekly payroll of $23,000 included employee income taxes withheld of $3,426, CPP withheld of $990, EI withheld of $920, and health insurance premiums withheld of $250. Prepare the journal entries to record Whirled’s payroll.