1 A company showed the following information in its payroll register for the week ended March 16, 2018: Deductions Pay EL Presius 28.22 Income Taxes 341.63 Medical Insurance 25.00 CPP 80.82 Union Dues 127.50 Total Deductions 603.17 Net Pay Sales Salaries Expense office Salaries Expense Shop Salaries Expense 1,096.83 1,700.00 31.54 455.40 35.00 90.72 78.75 691.41 1,208.59 1,900.00 36.52 553.58 47.50 105.57 90.00 833.17 1,366.83 2,200.00 25.73 122.01 250.67 52.50 73.39 105.00 507.29 1,042.71 1,550.00 1,601.28 160.00 350.50 401.25 2,635.04 4,714.96 1,700.00 1,550.00 4,100.00 Required: 1. Prepare a General Journal entry to record the payroll register information. (Round your answers to 2 decimal places.) View transaction list View journal entry worksheet No Date General Journal 1 Mar 16 Sales salaries expense Office salaries expense Shop salaries expense CPP payable El expense Employees' income taxes payable Employees' medical insurance payable. Debit Credit 2. Prepare a General Journal entry to record the employer's payroll expenses resulting from the payroll. (Round your answers to 2 decimal places.) View transaction list Journal entry worksheet < Record the employer's payroll expenses. Note: Enter debits before credits. Date Mar 16 General Journal Debit Credit 3. Prepare General Journal entries to accrue employee fringe benefit costs for the week. Assume that the company matches the employees' payments for medical insurance and contributes an amount equal to 8% of each employee's gross pay to a retirement program. Also, each employee accrues vacation pay at the rate of 6% of the wages and salaries earned. The company estimates that all employees eventually will be paid their vacation pay. (Round your answers to 2 decimal places.) View transaction list View journal entry worksheet No Date General Journal 1 Mar 16 No Transaction Recorded Debit Credit