Assuming a tax rate of 25%, complete the payroll register below: Rate Minimum Maximum CPP 5.25% $3,500 $58,700 EI 1.58% $0 $54,200 Employee Gross Pay CPP EI Premium Income Tax Medical Ins. United Way Total Deductions Net Pay Cristo 2,900 75.00 50.00 Alonzo 2,400 75.00 100.00 Mortel 3,000 75.00 0.00 Peter 2,500 75.00 60.00 Totals Prepare the journal entries to record: (a) employee payroll; and (b) employer payroll costs