1. Paradise Hills Berry Farm has 25 employees who are paid biweekly. The payroll register showed the following payroll deductions for the pay period ending March 24,2019.

Gross Pay	EI Premium	Income Taxes	CPP	Medical Ins.	Union Dues
65,950.00	1,140.94	28,439.95	3,097.93	1,150.00	1,319.00

1. Prepare Journal entry to record the payroll expense. 5marks
2. Prepare a journal entry to record the employers share of payroll deductions. 4 marks

Prepare a journal entry to record payment by employer to the Receiver General of Canada.