Requirement 3. The employer's payroll costs are calculated by matching each employee's CPP contribution and paying 1.4 times the employee's El premium. Record the employer's payroll costs in the general journal. (Record debits first, then credits. Exclude explanations from journal entries. Round your answers to the nearest cent.) General Journal Date Accounts Debit Credit Sept. 21 Payroll records Employee Mia Black Danielle Lefevre Carlos Buenos Beppe DeLuca Hours Worked 45 42 49 43 Hourly Earnings Income Rate Tax $ 37 $ 478.00 $ 14 134.40 Canada Year-to-date Earnings Pension Employment United at the End of the Plan Insurance Way Previous Week 0.00 $ 0.00 $ 29 $ 63,000 26.47 9.99 7$ 20,300 39.04 14.21 6 $ 21,000 0.00 0.00 9 $ 57,750 16 205.44 21 261.66 Print Done