Paradise Hills Berry Farm has 20 employees who are paid biweekly. The payroll register showed the following payroll deductions for the pay period ending March 23, 2018. Gross Pay EI Premium Income Taxes CPP Medical Ins. United Way 77,950.00 1,293.97 10,751.00 3,725.26 1,450.00 1,619.00 Required: Using the information provided, prepare the journal entry to record the payroll expenses. (Round the final answers to 2 decimal places.)