Gibraltor Co. of Sussex recorded the following payroll details in its payroll journal for the month of March, 2013:

Union dues are remitted by the end of the following month to the employees union treasurer. Employees pay 100% of the long-term disability (LTD). Gibraltor Co. matches its employees' contributions to the medical plan and remits by the 20th of the following month.

Required
a. Assume that there was no employee benefits expense recognized as the payroll register was recorded. Give the general journal entry necessary to record this employee benefits expense for March 2013.
b. List the cheques, together with their amounts and dates, that Gibraltor Co. would issue in April 2013 with respect to the above payroll data.

Transcribed Image Text:

Deductions Med-Union Net Chq. Employee Salary Tax CPP EI LTDcalDues Pay No. Fred Jones 3,350 502 151 58 42 36 2 2,540 716 May George 2,800 442 124 4868 6 2 2,036 717 Bren Morley 2,900 361 129 50 42 36 21 2,261 718 Joyce Fishe 2,500 298 109 43 68 1,961 719 2,500 268 109 43 68 36 21 1,955 720 Total Pat Sailer 14,050 1,871 622 242 288 169 105 10,753