The Following Information from the Payroll Register of Orville's Oil

Essay

The following information from the payroll register of Orville's Oil Spray is available:
$$\begin{array} { l c r c c r } \text { Name } & \text { Gross Pay } & \text { CPP } & \text { EI } & \text { FIT } & \text { Net Pay } \\\text { Joachim } & 800 & 36.27 & 15.04 & 130.81 & 617.88 \\\text { Yourself } & 850 & 0.00 & 15.98 & 146.19 & 687.83 \\\text { Steve } & 900 & 41.22 & 16.92 & 162.02 & 679.84 \\& 2550 & 77.49 & 47.94 & 439.02 & 1985.55\end{array}$$
Produce the general journal entry to record the employer's contributions.