The following is Kiten€™s payroll information on employees€™ deductions for December:

Kiten pays its employees at the end of each month, and is required to remit employees€™ deductions and payroll payable to CRA by January 15.
Requirements
1. Record the journal entries for the salary expense and employee benefit expense on December 31.
2. Record the journal entry for the remittance to CRA on January 15.

Transcribed Image Text:

Gross Pay 52,000 El 910 CPP 2,574 Income Tax 10,400 Union Dues 520