A company has three employees, each of whom has been employed since January 1, earns $3,000 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, $1,161.38 (liability for February). b. El Payable, $358.56 (liability for February). c. CPP Payable, $804.38 (liability for February). d. Employees' Medical Insurance Payable, $1,720.00 (liability for January and February). During March and April, the company completed the following related to payroll. 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. Mar. 31 Prepared a general journal entry to record the March payroll register, which had the following column totals: $149.40 Income Taxes CPP $1,161.38 $402.19 Medical Insurance Total Deductions $430.00 $2,142.97 Net Pay $6,857.03 Office Salaries Shop Salaries $3,000.00 $6,000.00 Mar. 31 Recorded the employer's $430.00 liability for its 50% contribution to the medical insurance plan of employees and 6% vacation pay accrued to the employees. Mar. 31 Prepared a general journal entry to record the employer's costs resulting from the March payroll. Apr. 17 Issued cheque #455 payable to the Receiver General for Canada in payment of the March mandatory deductions. Apr. 17 Issued cheque #456 payable to All Canadian Insurance Company in payment of the employee medical insurance premiums for the first quarter. Required: Prepare the entries to record the transactions. (Round your answers to 2 decimal places. Do not round intermediate calculations.) View transaction list Journal entry worksheet