A company has three employees, each of whom has been employed since January 1, earns $2,600 per month, and is paid on the last day of each month. On March 1, the following accounts and balances appeared in its ledger.
a. Employees€™ Income Taxes Payable, $1,006.05 (liability for February). 

b. EI Payable, $351.94 (liability for February). 

c. CPP Payable, $685.56 (liability for February). d. Employees€™ Medical Insurance Payable, $1,560.00 (liability for January and February).
During March and April, the company completed the following related to payroll.
Mar
17. Issued cheque #320 payable to the Receiver General for Canada. The cheque was in payment of the February employee income taxes, EI, and CPP amounts due.
31. Prepared a general journal entry to record the March payroll register, which had the following column totals:

31. Recorded the employer€™s $390.00 liability for its 50% contribution to the medical insurance plan of employees and 6% vacation pay accrued to the employees.

31. Prepared a general journal entry to record the employer€™s costs resulting from the March payroll.

Apr

17. Issued cheque #375 payable to the Receiver General for Canada in payment of the March mandatory deductions.

17. Issued cheque #376 payable to All Canadian Insurance Company in payment of the employee medical insurance premiums for the first quarter.

Required 

Prepare the entries to record the transactions.

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Medical Total Office Income Net Shop Salaries El Pay Тахes CPP Insurance Deductions Salaries $146.64 $1,006.05 $342.78 $390.00 $1,885.47 $5,914.53 $2,600 $5,200