Paradise Hills Berry Farm has 30 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 76,950.00 1,277.37 Income Taxes 10,613.00 CPP 3,609.12 Medical Ins. United Way 1,425.00 1,594.00 Required: Prepare a journal entry to record payment by the employer to the Receiver General for Canada on April 15. (Do not round intermediate calculations. Round the final answers to 2 decimal places.)