Indicate using an 'X' which financial statement would report the following payroll related accounts: El Payable Salaries Expense Payable CPP Employer Benefits Expense Employee Income Tax Payable Answer: Balance Sheet Income Statement Salaries Payable If net pay was $4,750 and CPP was $350, El was $125, and income tax $500. What would be the employer's total payroll expense (including employer's benefit expense) assuming they match CPP 100% and El 140%?