$2$pointsCheck my workCheck My Work button is now enabled$4$Item $2$Paradise Hills Berry Farm has $20$ employees who are paid biweekly. The payroll register showed the following payroll deductions for the pay period ending March $23,2021.$ Gross PayEI PremiumIncome TaxesCPPMedical Ins.United Way$77,950\mathrm{.}001,293\mathrm{.}9710,751\mathrm{.}003,725\mathrm{.}261,450\mathrm{.}001,619\mathrm{.}00$Required:Using the information provided, prepare the journal entry to record the payroll expenses. $($Round the final answers to $2$ decimal places.$)$