A company showed the following information in its payroll register for the week ended March $16,2021$:

Deductions Pay Distribution

EI Premium Income Taxes Medical Insurance CPP Union Dues Total Deductions Net Pay Sales Salaries Expense Office Salaries Expense Shop Salaries Expense

$18\mathrm{.}97303\mathrm{.}8547\mathrm{.}5061\mathrm{.}7390\mathrm{.}00522\mathrm{.}05677\mathrm{.}951,200\mathrm{.}00$

$22\mathrm{.}21369\mathrm{.}6552\mathrm{.}5072\mathrm{.}63105\mathrm{.}00621\mathrm{.}90778\mathrm{.}101,400\mathrm{.}00$

$26\mathrm{.}86468\mathrm{.}6525\mathrm{.}0088\mathrm{.}98127\mathrm{.}50736\mathrm{.}99963\mathrm{.}011,700\mathrm{.}00$

$16\mathrm{.}59255\mathrm{.}0535\mathrm{.}0053\mathrm{.}5678\mathrm{.}75438\mathrm{.}95611\mathrm{.}051,050\mathrm{.}00$

$84\mathrm{.}541,397\mathrm{.}20160\mathrm{.}00276\mathrm{.}90401\mathrm{.}252,319\mathrm{.}893,030\mathrm{.}111,200\mathrm{.}001,050\mathrm{.}003,100\mathrm{.}00$

Required:

$1.$ Prepare a General Journal entry to record the payroll register information. $($Round your answers to $2$ decimal places.$)$

$2.$ Prepare a General Journal entry to record the employer$$s payroll expenses resulting from the payroll. $($Round your answers to $2$ decimal places.$)$

$3.$ 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.$)$