A company has three employees, each of whom has been employed since January 1, earns $2,600 per month, and is paid on the last day of each month. On March 1, the following accounts and balances appeared in its ledger.

a. Employees? Income Taxes Payable, $1,006.05 (liability for February).

b. EI Payable, $310.75 (liability for February).

c. CPP Payable, $685.56 (liability for February).

d. Employees? Medical Insurance Payable, $1,560.00 (liability for January and February).

During March and April, the company completed the following related to payroll.

Required

Prepare the entries to record the transactions.

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Mar. 17 Issued cheque #320 payable to the Receiver General for Canada. The cheque was in payment of the February employee income taxes, El, and CPP amounts due. 31 Prepared a general journal entry to record the March payroll register, which had the following column totals: Office Income Medical Total Net Shop Тахes Pay El CPP Insurance Deductions Salaries Salaries $129.48 $1,006.05 $342.78 $390.0o $1,885.47 $5,914.53 $2,600 $5,200 Recorded the employer's $390.00 liability for its 50% contribution to the medical insurance plan of employees and 6% vacation pay accrued to the employees. 31 31 Prepared a general journal entry to record the employer's costs resulting from the March payroll. Apг. 17 Issued cheque #375 payable to the Receiver General for Canada in payment of the March mandatory deductions. 17 Issued cheque #376 payable to All Canadian Insurance Company in payment of the employee medical insurance premiums for the first quarter.