Best Company has 7 sales employees, each of whom earns $1,800 semi-monthly. CPP is 5.25% and EI is 1.58%. Withholdings for the employees also include federal and provincial income tax of $2,300 (total for all seven) and medical insurance premiums of $185 for each employee. 1) Prepare the journal entry to record the employee payroll. 2) Prepare the journal entry to record Best Company's payroll tax expense. 3) Prepare the entry to remit the payroll taxes to the CRA and the medical insurance premium to the insurance company.