The payroll register for Rice Company of Sackville is summarized below for the month of April, 2018. 

The union dues are remitted to the treasurer of the union by the 10th day of the next month. Rice Company matches its employees’ contributions to the medical plan. Assume that the information in the above table has been recorded and cheques No. 474 to 477 were issued. 

Required 

a. Record the company’s benefits expense, assuming no such entry was made when cheques No. 474 to No. 477 were recorded. 

b. In May, the Rice Company issued the following three cheques: 

1. May 10, 2018, to the Employees’ Union, cheque No. 495. 

2. May 15, 2018, to the CRA, cheque No. 502. 

3. May 20, 2018, to the Provincial Health Care Insurance Company, cheque No. 531. How much was each cheque for? 

c. What journal entries would be made to record the three cheques in b. above?

Transcribed Image Text:

Deductions Total Income Union Net Chq. No. Еmployee EI Medical Dues Salary 3,100 Тах СРР Pay Bob Roberts 432 139 58 28 21 474 2,422 2,042 Robin Case 2,750 457 122 52 56 21 475 Bailey Tropp 2,400 226 104 45 56 21 1,948 476 Ishma Blumen 2,650 339 117 50 56 21 2,067 477 10,900 1,454 482 205 196 84 8,479