Counter point Counselling Co. of Edmonton recorded the following details in its professional payroll journal for July 2014:

*Some of the deductions reflect the fact that annual maximums were reached by July 31, 2014.
Counterpoint matches the charitable donation of each employee and forwards the total on the 25th of each month to the Canadian Centre for Counselling Research. Association dues are sent to the Provincial Counsellors Society on the 20th of each month. Life insurance premiums are remitted to ABCD Insurance Company Ltd. by the 20th day of the following month. Health insurance premi- ums are remitted to the Provincial Health Care Organization by the 15th of the next month, at the same time as the employee deductions are sent to the CRA.

Required
a. Give the general journal entry necessary to complete the recording of this payroll, assuming no entry was made for benefits or related expenses when the payroll was recorded.
b. List the cheques, along with their amounts and dates that Counterpoint would issue in the month of August 2014 with respect to this payroll

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Deductions* Net Chą. Employee Salary IT CPP EI Char. Ins. Dues Health Pay No. Paula Amer 5,250 1,126 245 91 25 36 42 102 3,583 1274 Mike Steeves 5,700 1,275 268 99 50 39 42 102 3,825 1275 Pat Melvor 4,990 1,096 233 86 40 32 42 67 3,394 1276 Debbie Chan 6,200 1,475 292 104 60 44 42 102 4,081 1277 Boris Hecht 6,600 1,682 214 62 75 48 42 67 4,410 1278 Kim Gere ,150 1,462 290 106 55 43 42 102 4,050 1279 Life Assn. 34,890 8,116 1,542 548 305 242 252 542 23,343