2. Prepare a General Journal entry to record the employer's payroll expenses resulting from the January 13 payroll. (Do not round intermediate calculations. Round your answers to 2 decimal places.) View transaction list Journal entry worksheet 1 Record the employer's payroll taxes. Note: Enter debits before credits. Date General Journal Debit Credit Jan 13 A company has three employees, each of whom has been employed since January 1, earns $2,950 per month, and is paid on the last day of each month. On March 1, the following accounts and balances appeared in its ledger. a. Employees' Income Taxes Payable, $1,142.02 (liability for February). b. El Payable, $352.58 (liability for February). c. CPP Payable, $789.52 (liability for February). d. Employees' Medical Insurance Payable, $1,700.00 (liability for January and February). During March and April, the company completed the following related to payroll. Mar. 17 Issued cheque #320 payable to the Receiver General for Canada. The cheque was in payment of the February employee income taxes, El, and CPP amounts due. Mar. 31 Prepared a general journal entry to record the March payroll register, which had the following column totals: EI $146.91 Income Taxes $1,142.02 CPP $394.76 Medical Insurance $425.00 Total Deductions $2,108.69 Net Pay $6,741.31 Office Salaries $2,950.00 Shop Salaries $5,900.00 Mar. 31 Recorded the employer's $425.00 liability for its 50% contribution to the medical insurance plan of employees and 6% vacation pay accrued to the employees. Mar. 31 Prepared a general journal entry to record the employer's costs resulting from the March payroll. Apr. 17 Issued cheque #445 payable to the Receiver General for Canada in payment of the March mandatory deductions. Apr. 17 Issued cheque #446 payable to All Canadian Insurance Company in payment of the employee medical insurance premiums for the first quarter. Prepare the entries to record the transactions. (Round your answers to 2 decimal places. Do not round intermediate calculation View transaction list Journal entry worksheet Record the remittance of payroll liabilities to the Receiver General for Canada. Note: Enter debits before credits. Date General Journal Debit Credit Mar 17