Journal entries/PD7A Below is the payroll register for Excalibur Company for the two-weeks ended April 16, 2021 Regular pay** Overtime pay*** Gross pay... Withholdings: Income taxes***** CPP....... EI....... Medical insurance" Fernbank Jenkins Rudolph Total $2,500.00 $1,650.00 $2,000.00 $6, 150.00 240.00 160.00 180.00 580.00 $2,740.00 $1,810.00 $2,180.00 $6, 730.00 521. 27 141.99 43. 29 50.00 Total withholdings 756. 55 Net pay to employees $1,983.45 251.14 91.31 28.60 30.00 401.05 $1,408.95 357. 31 111.47 34.44 30.00 533. 22 $1,646.78 1129. 72 344.77 106. 33 110.00 1690. 82 $5,039.18 Prepare the journal entry to accrue the employer payroll costs. Assume the employer pays an equal amount to medical insurance, accrues 4% vacation pay for all employees Date 2021 Apr. 16 Account Titles Debit Credit