Oriole Faces Ltd., which has a May 31 year end, had the following transactions in May and June 2024: 2024 May 1 The company borrowed $51,000 from a bank on a four-year loan payable. The terms of the loan stipulate that Oriole 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 10% per annum. May 31 Recorded employee wages for May. The wages earned by employees amounted to $20,000, and the company withheld CPP of $1,090, El of $316, at $ income taxes of $4,000. Oriole's employer contributions were CPP of $1,090 and El of $442. 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. 2025 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. (Record journal entries in the order presented in the problem. Credit account tities 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 O for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e. g. 2.455.) Account Titles and Explanation Debit Credit I (To record wages payable) (To record wages payable) (To record employer's liabilities) (To record interest) (To reclassify the current portion of the loan) (To reclassify the current portion of the loan) 2025 List of Accounts