Haas Technologies' payroll for the monthly pay period ended September 25 amounted to $ 224,000. The following deductions were withheld from the employees' salaries and wages: Federal and provincial income taxes......... $ 62,900 CPP........ 11,088 El.............. 3,718 Union dues.................... 2,500 Charitable donations.... 1,000 Instructions Prepare the journal entry to record the monthly payroll ended September 25 and also the employer's benefits expense on the payroll.