The payroll register for Rice Company of Sackville is summarized below for the month of April. 

The union dues are remitted to the treasurer of the union by the 10th day of the next month. Rice Company matches its employees’ contributions to the medical plan. Assume that the information in the above table has been recorded and cheques No. 514 to No. 517 were issued. 

Required 

a. Record the company’s benefits expense, assuming no such entry was made when cheques No. 514 to No. 517 were recorded. 

b. In May, Rice Company issued the following three cheques: 

1. May 10, to the Employees’ Union, cheque No. 533. 

2. May 15, to the CRA, cheque No. 550. 

3. May 20, to the Provincial Health Care Insurance Company, cheque No. 565. How much was each cheque for? 

c. What entries would be made to record the three cheques in b. above?

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Deductions Net Chq. Pay 2,540 514 2,113 515 1,884 516 2,154 517 Total Income Union Employee Bob Roberts Salary 3,250 Тах СРР EI Medical Dues No. 454 146 61 28 21 2,800 2,450 Robin Case 433 124 53 56 21 Bailey Tropp 336 107 46 56 21 Ishma Blumen 2,800 392 124 53 56 21 11,300 1,615 501 213 196 84 8,691