At January 31, Penske Talent Search owes its employees gross salaries totalling \(\$ 20,000\) for work they performed in the last half of January. The income taxes to be withheld from these earnings total \(\$ 5,000\). Employees' required Canada Pension Plan contributions are 5.1\% of their gross pay, while Employment Insurance premiums are \(1.62 \%\) of their gross pay. Penske will pay all related amounts owing, including the employer portions of CPP and EI payable, in early February. Prepare the payroll journal entries required to reflect these amounts in Penske's January 31 financial statements.