Journal entries/PD7A Below is the payroll register for Excalibur Company for the two-weeks ended April 16, 2021 Jenkins Rudolph $1,650.00 $2,000.00 160.00 180.00 $1, 810.00 $2, 180.00 Total $6, 150.00 580.00 $6, 730.00 Fernbank Regular pay... $2,500.00 Overtime pay*** 240.00 Gross pays... $2, 740.00 Withholdings: Income taxes........ 521. 27 CPP...... 141.99 EI............. 43. 29 Medical insurance" 50.00 Total withholdings 756. 55 Net pay to employees $1,983.45 251. 14 91. 31 28. 60 30.00 401. 05 $1,408.95 357. 31 111. 47 34. 44 30.00 533. 22 $1,646.78 1129. 72 344. 77 106. 33 110.00 1690. 82 $5,039.18 Prepare the journal entry to accrue the employer payroll costs. Assume the employer pays an equal amount to medical insurance, accrues 4% vacation pay for all employees Account Titles Debit Credit Date 2021 Apr. 16 Journal entries/PD7A Below is the payroll register for Excalibur Company for the two-weeks ended April 16, 2021 Jenkins Rudolph $1,650.00 $2,000.00 160.00 180.00 $1, 810.00 $2, 180.00 Total $6, 150.00 580.00 $6, 730.00 Fernbank Regular pay... $2,500.00 Overtime pay*** 240.00 Gross pays... $2, 740.00 Withholdings: Income taxes........ 521. 27 CPP...... 141.99 EI............. 43. 29 Medical insurance" 50.00 Total withholdings 756. 55 Net pay to employees $1,983.45 251. 14 91. 31 28. 60 30.00 401. 05 $1,408.95 357. 31 111. 47 34. 44 30.00 533. 22 $1,646.78 1129. 72 344. 77 106. 33 110.00 1690. 82 $5,039.18 Prepare the journal entry to accrue the employer payroll costs. Assume the employer pays an equal amount to medical insurance, accrues 4% vacation pay for all employees Account Titles Debit Credit Date 2021 Apr. 16