Macier Company completed the salary and wage payroll for March. The payroll provided the following details: Required: 1. Considering both employee and employer payroll taxes, use the preceding information to calculate the total labour cost for the company. TIP: Employer CPP equals employee CPP. Employer El equals 1.4 times employee El. 2. Prepare the journal entry to record the payroll for March, including employee deductions but excluding employer payroll taxes. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 3. Prepare the journal entry to record the employer's CPP and El contributions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)