on D2D Company has three employees - A1, B1, C1. Information for their weekly payroll is given below. Employees are paid 1.5 times the regular hourly rate for all hours worked over 40 hours in a week. Employment Insurance (El) is calculated and deducted from gross pay. El deduction is calculated at a rate of 1.5% of Gross Pay and employer's El contribution is 1.4 times of employee contribution. CPP contribution amounts are same for employees and employer. No WCB contribution is made. However, employer accrues for vacation pay at a rate of 4% of gross pay for each week and matches the employees' health insurance contribution. Total Hours Income Tax CPP Deduction Deduction for Employee Regular Hourly Rate Worked Deduction (Employee) Health Insurance A1 39.00 $16.00 $28.08 $8.00 $93.60 $96.00 B1 40.00 $16.00 $28.80 $8.00 C1 38.00 $16.00 $91.20 $27.36 $8.00 Based on the information provided above, please select the best answers below. Amounts in a journal entry should be presented in descending order, highest number first. If there is no correct item, select NA and O. All figures should be rounded to mi nanunuan ninnue can win UD Lacanauan CIACH nearest whole number. Journal Entry to Record Payroll e 1,455 281 > 0 e 136 84 1,872 . 0 ts Expense 222 142 139 Journal Entry to Record Emplo 24 24 28 39 75 e . Benefits Expense > 4) Journal Entry to Record 1,455 281 0 136 84 1,872 0 222 142 139 24 Total Deduction for 24 ead 28 Total Deduction for A1 75