es On August 21, the end of the third weekly pay period of the year, a company's payroll register showed that its 35 employees had earned $53,900 in sales salaries and $12,000 in office salaries. Withholdings from the employees' salaries were to include $2,098.16 of CPP, $1,064.21 of El, $12,460 of income taxes, and $760 of union dues. Required Prepare the general journal entry to record the August 21 payroll. Prepare the general journal entry to record the August 21 payroll. (Record debits first, then credits. Explanations are not required. Leave unused cells blank. Round to the nearest cent.) Account Titles Date Oct. 21 Sales Salaries Expense Office Salaries Expense El Payable Income Tax Payable Union Dues Payable CPP Payable Employee Tax Payable PR Debit 53900 12000 Credit 1064.21 12460 760 2098.16