Ephemeral Faces Ltd., which has a May 31 year end, had the following transactions in May 2020 and June 2020:

2020
May 1		The company borrowed $90,000 from a bank on a four-year loan payable. The terms of the loan stipulate that Ephemeral must repay eight equal payments of principal every April 30 and October 31 plus the interest accrued to that date. The loan bears interest at 8% per annum.
May 31		Recorded employee wages for May. The wages earned by employees amounted to $24,500, and the company withheld CPP of $1,213, EI of $399, and income taxes of $4,900. Ephemerals employer contributions were CPP of $1,213 and EI of $595.
May 31		Recorded the adjusting entry to record the interest incurred on the bank loan during May.
May 31		Recorded the entry to reclassify the current portion of the bank loan.
2021
June 5		Paid the wages recorded on May 31.
June 15		Made the remittances related to the May 31 payroll.

Prepare all necessary journal entries related to the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
2020
May 1May 31June 5June 15
May 1May 31June 5June 15
	(To record wages payable)
	(To record employer's liabilities)
May 1May 31June 5June 15
	(To record interest)
May 1May 31June 5June 15
	(To reclassify the current portion of the loan)
2021
May 1May 31June 5June 15
June 15