3. Paradise Hills Berry Farm has 25 employees who are paid biweekly. The payroll register showed the following payroll deductions for the pay period ending March 24,2019. Gross Pay El Income CPP Medical Union Premium Taxes Ins. Dues 65,950.00 1,140.94 28,439.95 3,097.93 1,150.00 1,319.00 a. Prepare Journal entry to record the payroll expense. 5marks b. Prepare a journal entry to record the employer's share of payroll deductions. 4 marks c. Prepare a journal entry to record payment by employer to the Receiver General of Canada. 6 marks