Oriole Ltd$.,$ which has a December $31$ year end, had the following transactions in December $2024$ and January $2025.$

$2024$

Dec. $1$ The company borrowed $$153,600$ from a bank on a six$-$year loan payable. The terms of the loan stipulate that Oriole must repay $\frac{1}{6}$ of the principal every November $30$ plus the interest accrued to that date. The loan bears interest at $8\%$ per annum.

Dec. $31$ Recorded employee wages for December. The wages earned by employees amounted to $$13,600,$ and the company withheld CPP of $$741,$ El of $$215,$ and income taxes of $$2,720.$ Oriole's employer contributions were $$741$ for CPP and $$301$ for $El.$

Dec. $31$ Recorded the entry to reclassify the current portion of the bank loan.

Dec. $31$ Recorded the adjusting entry to record the interest incurred on the bank loan during December.

$2025$

Jan. $2$ Paid the wages recorded on December $31.$

Jan. $14$ Made the remittance to the government related to the December $31$ payroll.

Prepare all necessary journal entries related to the above transactions. $($Record journal entries in the order presented in the problem. 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. List all debit entries before credit entries.$)$

$($To record wages payable.$)$

$($To record employer's liabilities.$)$

$($To record reclassification of current portion of bank loan.$)$

$($To record interest.$)$