BE$10\mathrm{.}3($LO $1)($Recond payroll.$)$ Zerbe Consulting Inc's gross salaries for the biweekly pernod ended August $24$ were $$16,000.$ Deductions included $$845$ for CPP$,$ $$253$ for E$1,$ and $$3,00$s for income tax. The employer's payroll costs were $$848$ for CPP and $$354$ for E$1.$ Prepare journal entries to record $($a$)$ the pay owing to employees on August $24$; $($b$)$ the employer payroll costs on August $24,$ assuming they will not be remitted to the government until September $15$; $($c$)$ the pyrment of net pay to employees on August $31$: and $($d$)$ the payment to the government on September $15$ of all amounts owed.