The payroll records of Randell Video Productions Inc. provide the following information for the weekly pay period ended September 21. (Click the icon to view the payroll records.) Danielle Lefevre and Craig Leroux work in the office, and Lori Bryans and Manny Linton work in sales. All employees are paid time and a half for hours worked in excess of 40 hours per week. Assume that the company contributes an amount equal to 10 percent of each employee's gross pay to a retirement program. Each employee also accrues 4 percent vacation pay based on the gross pay. Show computations. Required Enter a value in every cell.) Payroll records Requirement 2. Record the payroll information in the general journal, crediting net pay to Cash. (Record debits first, then credits. Exclude explanations from journal entries. Round your answers to the nearest cent.) Requirement 3. The employer's payroll costs are calculated by matching each employee's CPP contribution and payi 1.4 times the employee's El premium. Record the employer's payroll costs in the general journal. (Record debits firs then credits. Exclude explanations from journal entries. Round your answers to the nearest cent.) Requirement 4. Why was there no deduction of CPP or El for Bryans and no deduction of El for Linton? Lori Bryans and Linton have no CPP deduction because the deduction of has already been made. Lori Bryans and Manny Linton have no El deducted because their accumulated earnings exceed the and presumably the deduction of has already been made. Requirement 5. What would be the vacation pay liability for Randell Video Productions Inc.? (Round your answer to the nearest cent.) What is the vacation pay liability for Randell Video Productions Inc