The Candy Co. of Lethbridge pays its workers twice each month. Data for the two pay periods on June 2013 are shown below:
First half of June 2013:

Second half of June 2013:

Union dues must be remitted to the union treasurer by the 15th of the following month. Candy Co. matches the employees€™ charitable contributions to Save the Children Canada on a 2-to-1 basis. Donations are mailed to this organization semi-annually. Deductions from all employees to May 31 this year have totalled $580. A cheque will be sent for the first half of the year on July 5, 2013.
Required
a. Assuming that the payroll register has been posted, but no entries have been made for employee benefits expense for June, make the two journal entries that are necessary to record this expense for Candy Co. for June 2013.
b. Give details of the various cheques that will be issued in July 2013 based on Candy Co.€™s payroll activities for the year so far.

Transcribed Image Text:

Deductions Total Salary Tax CPP EI Union table Pay No 1,640 208 74 28 1 16 1,303 312 1,565 215 70 27 16 1,226 313 1,300 156 57 22 1116 1,038 314 Chari- Net Chq Employee Ann Wyatt Jim Elliott Bren Stairs Becky Holmes 1,508 198 67 26 1 16 1,190 315 2 2 6,013 777 268 103 4 64 4,757 Deductions Total Salary Tax CPP EI Union table Pay No 1,640 208 74 28 1 16 1,303 387 1,595223 72 28 1 16 1,245 388 1,300 156 57 22 116 1,038 389 Chari- Net Chq Employee Ann Wyatt Jim Elliott Bren Stairs Becky Holmes 1,610 215 72 28 11 16 1,268 390 6,145 802 275 106 4 64 4,854