Gatineau Truck Centre
This Company Has a Weekly Payroll of $10,000

Gatineau Truck Centre
This company has a weekly payroll of $10,000 for its employees, who work Monday through Friday. Federal and provincial income taxes are withheld in the amounts of $1,700 and $400, respectively. Employee payroll deductions are withheld at a mandatory rate of 7.65% (6.2% for Canada Pension Plan (CPP) and 1.45% for Workers Safety Insurance Board (WSIB) ) . In addition, the federal and provincial employment taxes are applied at rates of 2% and 5%, respectively. The company's year end is December 31.
-Refer to the figure Gatineau Truck Centre.Which of the following expense accounts will be recorded as a result of the payment of wages and related liabilities?
1 $\quad$ wages expense
2 $\quad$ federal employment tax expense
3 $\quad$ provincial employment tax expense
4 $\quad$ Canada Pension Plan (CPP) expense
5 $\quad$ Workers Safety Insurance Board (WSIB) expense

A) 1, 2, and 3
B) 1, 4, and 5
C) 2, 3, 4, and 5
D) 1, 2, 3, 4, and 5