Bri Company's gross pay for the week ended August 22 totalled $70,000, from which $3,330 was deducted

Question:

Bri Company's gross pay for the week ended August 22 totalled $70,000, from which $3,330 was deducted for CPP, $1,281 for EI, and $19,360 for income tax. Prepare the entries to record
(a) The employee payroll costs, assuming salaries were paid August 22,
(b) The employer payroll costs, assuming these will not be paid until September.