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.) Date General Journal Accounts Sept. 21 Employee Benefits Expense El Payable CPP Payable Debit Credit 99.39 Requirement 4. Why was there no deduction of CPP or El for Black and no deduction of El for DeLuca? 33.88 65.51