Munchkin Bakery Co. of Timmins pays its employees every two weeks (26 pay periods each year). There are two pay periods for March and the details for each payroll are shown below.

Union dues must be remitted to the union treasurer by the 28th of the following month, while health premiums are matched by Munchkin and remitted to the provincial treasurer by the 10th of the month following. A cheque is sent to the CRA by the 15th of each following month as well.

Required
a. Assuming that the payroll register has been journalized, but no other related entries made, prepare the two journal entries necessary to record the benefits expense for March.
b. Give the details of all cheques that Munchkin will issue in April with respect to payroll deductions.

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March 15 Payroll Employee Holly Wilson Reg Black Amos Troy Bernie Dyck Cindy Nishimura Totals Total Income Salary Tax CPP 1,950 305 90 1,375 168 61 1,450 162 65 1,150 129 1,600 211 7,525 975 Deductions EI 37 26 22 27 38 50 22 38 73 30 22 339 142 142 Health Union 22 8 8 8 8 18 100 8 40 Net Chq. Pay No. 1,488 358 1,090 359 1,150 360 903 361 1,256 362 5,887