Gibraltor Co. of Sussex recorded the following payroll details in its payroll journal for the month of March: 

Union dues are remitted by the end of the following month to the employees’ union treasurer. Employees pay 100% of the long-term disability (LTD). Gibraltor Co. matches its employees’ contributions to the medical plan and remits by the 20th of the following month. 

Required 

a. Assume that there was no employee benefits expense recognized as the payroll register was recorded. Give the general journal entry necessary to record this employee benefits expense for March. 

b. List the cheques, together with their amounts and dates, that Gibraltor Co. would issue in April with respect to the above payroll data.

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Deductions Union Net Chq. Pay Total Income EI LTD Medical Dues Employee Fred Jones Salary Тах СРР No. 3,350 492 151 63 26 38 24 2,556 853 May George 2,800 Bren Morley 2,900 430 124 53 50 65 24 2,054 854 352 129 55 50 38 24 2,252 855 Joyce Fisher 2,500 274 109 47 26 24 2,020 856 Pat Sailer 2,500 256 109 47 26 38 24 2,000 857 14,050 1,804 622 265 178 179 120 10,882