Revival Records has four employees who are paid on the 1 st and 15 th of each month for the work they performed in the preceding halfinonth. At September 30 , each expioyee is owed gross pay of premiums of 1.62% of their gross pay. Prepare the paytol journal entries required to reflect these amounts, along with Ravival's share of CPp contrbutions and El premiuns, in Rovivars September 30 financial statements Prepare the poumel entry to record the accrual of the payrol on September 30. (Enter debits first, then eredits. Enter explanations on the last line of the journal. Round aneunts te the nearest cent.] employer pays a pramium of $1.40 for every dollar in premiums paid by the employee. (Enter debits frst, then credits. Enter explanations on the last line of the lournali. Reund amounts to the