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, 2021. Gross Pay EI Premium Income Taxes CPP Medical Ins. United Way 78,950.00 1,310.57 10,889.00 3,768.09 1,475.00 1,644.00 Required: Prepare a journal entry to record the employers share of payroll deductions. (Round the final answers to 2 decimal places.)