On March 27, at the end of a pay period, United Corporation's Payroll Register showed that its 29 employees had eamed $17,800 of sales salaries and $6,800 of office salaries. Withholdings from the employees' salaries were to include $462 of EI, $1,025 of CPP, $4,950 of income taxes, $544 of medical insurance, and $190 of union dues. Prepare journal entries to record the following: a. March 27 payroll. b. United Corporation's expenses resulting from the March 27 payroll. Assume the employer's El and CPP contributions are at the rate of 1.4 times and equivalent to the employee's portion, respectively. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). General Journal Page Gj1 Date Account/Explanation Debit Credit F +