On January 13, at the end of the second weekly pay period of the year, a company’s payroll register showed that its 30 employees had earned $19,570 of sales salaries and $6,230 of office salaries. Assume with holdings from the employees’ salaries were to include $446.34 of EI, $1,177.14 of CPP, $5,310 of income taxes, $930 of hospital insurance, and $420 of union dues.

Required
1. Prepare the general journal entry to record the January 13 payroll. 

2. Prepare a general journal entry to record the employer’s payroll expenses resulting from the January 13 payroll.