Zerbe Consulting Inc.'s gross salaries for the biweekly period ended August 24 were $15,000. Deductions included $743

Question:

Zerbe Consulting Inc.'s gross salaries for the biweekly period ended August 24 were $15,000. Deductions included $743 for CPP, $282 for EI, and $6,258 for income tax. The employer's payroll costs were $743 for CPP and $395 for EI. Prepare journal entries to record
(a) The payment of salaries on August 24;
(b) The employer payroll costs on August 24, assuming they will not be remitted to the government until September; and
(c) The payment to the government on September 3 of all amounts owed.