ACC 1170 Final Review Question #10 - Payroll The payroll records of Lucy's Laces for the month of March showed the following amounts for total earnings: sales employees, $8,000; ofce employees, $5,000. Amounts withheld consisted of employment insurance premiums, $398, Canada Pension Plan, $291, and income tax, $2,430. Prepare the general journal entry to record the salary of the employees. Prepare the general journal entries to record the payroll and related expenses. Assume that the employer's rate for employment insurance is 1.4 times the employees premium and that the employers contribution to Canada Pension Plan is the same as the employees