The following information as to earnings and deductions for the weekly pay period ended March 9 was taken from a company's payroll records: 1. Prepare a General Journal entry to record the employer's payroll costs resulting from the payroll. (Do not round intermediate values. Round your answers to 2 decimal places.) Journal entry worksheet Record the employer's payroll costs resulting from the payroll. Note: Enter debits before credits. 2. Prepare a General Journal entry to record the following employee benefits incurred by the company: (a) health insurance costs equal to the amounts contributed by each employee and (b) contributions equal to 10% of gross pay for each employee's retirement income program. (Round your answers to 2 decimal places.) Journal entry worksheet Record the employee benefits incurred by the company. Note: Enter debits before credits