Williams Inc. has collected payroll data for the most recent weekly pay period. Gross Pay 412.50 CPP Plan Tax Net Pay Cumulative Earnings 17.09 6.85 90.00 90.00 208.57 17,250.00 757.00 180.00 180.00 397.00 53,000.00 856.00 2,025.50 39.04 14.21 130.00 130.00 542.75 14,120.00 56.13 21.06 400.00 400.00 1,148.32 CPP is 4.95% on the annual pensionable earnings of $52,400 ($55,900 maximum with the first $3,500 exempt), matched by the employer, and El is 1.66% to a maximum of $51,700 annually, with the employer paying 1.4 times the employees' contributions. Williams' pension plan allows the employee to make designated contributions which are matched by the company. Prepare the journal entries to record: (a) The payroll accrual. (b) The employer payroll expense. (c) The employees' fringe benefits (can do a compound entry with (b), and (d) the payment of the the government remmtances on the 15th of the month