The amounts in the accounts 5710 and 5720 are the Employer expenses for EI and CPP respectively.

The company pays the same CPP amount as the employee, so the liability is $197.95 * 2 = $395.90.  This $395.90 will go to the CRA with the remittance.

The company pays 1.4 times what the employee pays.  Based on what I am seeing in your journal entry, the employee paid $56.42, the company paid $56.42 * 1.4 = $78.99 and the liability owing to the CRA is $135.41 which will be paid with the remittance.  This means the Gross for EI applicable income was roughly $3398.80.

The amounts in the accounts 5710 and 5720 are the Employer expenses for EI and CPP respectively.

The company pays the same CPP amount as the employee, so the liability is $197.95 * 2 = $395.90.  This $395.90 will go to the CRA with the remittance.

The company pays 1.4 times what the employee pays.  Based on what I am seeing in your journal entry, the employee paid $56.42, the company paid $56.42 * 1.4 = $78.99 and the liability owing to the CRA is $135.41 which will be paid with the remittance.  This means the Gross for EI applicable income was roughly $3398.80.