The following information is taken from the payroll records of Letzelter Manufacturing on June 30.
Gross Pay—Production Department $18,700 —

General Office 5,200  23,900

Deductions:  Federal income tax$3,068 

Provincial income tax2,046 CPP717 EI574 

Company Pension478 RSP 

Contributions4,000 

Medical Plan239 

Canada Savings Bonds850 

Union Dues74812,720

Total Net Pay $11,180

(a)  Record a compound General Journal entry for the payroll on June 30.
(b)  Record a compound General Journal entry for the employer's contributions to CPP, EI, company pension, and medical plan on June 30:
•  CPP and EI as usual
•  company pension and medical plan on an equal basis
(c)  Record entries in the Cash Payments Journal for:
•  the issuance of the paycheques on June 30
•  the remittance to ManuLife on June 30 for the company pension plan, RSP contributions, and the medical plan
•  the payment on June 30 to Canadian Trust for the Canada Savings Bonds contributions
•  the remittance of the union dues on June 30
•  the remittance of income tax, CPP, and EI to Canada Revenue Agency on July 14