Zerbe Consulting Inc.'s gross salaries for the biweekly period ended August 22 were $15,000. Deductions included $743 for CPP, $267 for EI, and $6,258 for income tax. The employer's payroll costs were $743 for CPP and $374 for EI. Prepare journal entries to record
(a) The payment of salaries on August 22;
(b) The employer payroll costs on August 22, assuming they will not be remitted to the government until September;
(c) The payment to the government on September 1 of all amounts owed.