1 (6 points) The payroll records of Great Company provided the following information for the semi-monthly pay period ended May 15, 2020. Great Company accrued vacation at 4% of each employee's gross earnings Office Income salaries Taxes Premium CPP Garnishment $400.00 $12,500 $2,600.00 $197.50 $650.00 Required: Prepare the following journal entries to record: 1. The semi-monthly payroll expenses. 2. The employer's share of payroll deductions. 3. The employer's vacation accrual