Paradise Hills Berry Farm has 21 employees who are paid biweekly. The payroll register showed the following payroll deductions for the pay period ending March 23, 2018. Gross Pay 78,950.00 EI Premium 1,310.57 Income Taxes 10,889.00 CPP 3,768.09 Medical Ins. 1,475.00 United Way 1,644.00 Required: Using the information provided, prepare the journal entry to record the payroll expenses. (Round the final answers to 2 decimal places.)