Milly's Drive-In's 12 employees earn a gross pay of $2,050 each per month. Milly's Drive-In contributes 8% of gross pay to a retirement program for employees and pays an extended medical insurance premium of $50 per month per employee. Required: Prepare the entries to record the employer's payroll costs for the month of March 2018. (assume claim code 1). Use Payroll liabilities 1, Payroll liabilities 2, and Payroll liabilities 3 . (Round the final answers to 2 decimal places.) Click here to view the CPP Tables for 2018. Click here to view the El Tables for 2018