From the following information, prepare a general journal entry to record the employee benefits expense of Windsor Company for the monthly payroll for April. 

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Deductions Employee Total Salary Income Tax СРР EI Net Pay Bert Lamont 2,500 364 109 47 1,980 Joan Quan 2,300 334 99 43 1,824 Mark Totem 1,700 188 70 32 1,410 Jean Dzurko 1,800 205 75 34 1,486