14 (14 points) Given today's partial payroll register below, prepare journal entries as follows: Journal #1 Record the payroll from the register below. Journal #2 Using the payroll register below, record all employer expenses related to payroll. Rate for EHT is 1.95% and WSIB is $1.89 per $100 of earnings. Journal #3 Record the payment to the CRA, Minister of Finance and the WSIB. Assume monthly remitter for all. Employee Gross Federal Provincial Name Earnings CPP Tax tax Net Pay Totals 8,200.00 375.00 155.00 950.00 470.00 6,250.00