Exercise AI$-7$ Payroll journal entry LO$2$

Paradise Hills Berry Farm has $24$ employees who are paid biweekly. The payroll register showed the following payroll deductions for the pay period ending March $23,2021.$

Gross Pay EI Premium Income Taxes CPP Medical Ins. United Way

$70,950\mathrm{.}001,177\mathrm{.}779,785\mathrm{.}003,352\mathrm{.}101,275\mathrm{.}001,444\mathrm{.}00$

Required:

Using the information provided, prepare the journal entry to record the payroll expenses. $($Round the final answers to $2$ decimal places.$)$