Exercise A1-7 Payroll journal entry LO2 Paradise Hills Berry Farm has 25 employees who are paid biweekly. They payroll deductions for the pay period ending March 23, 2018. Required Using the information provided, prepare the journal entry to record the payroll expenses. 65,950.00 Exercise AI-8 Recording employer's payroll deductions Log Refer to the information in Exercise A1-7. Prepare a journal entry to record the employer's share of payroll deductions. aductions 103 Gross Pay EI Premium Income Taxes CPP 1,094.77 9,095.00 3,097.93