Alley Orchard has 20 employees who are paid bi-weekly. The payroll registered showed the following payroll deductions for the period ending February 14.

Gross Pay CPP EI Premium Income Tax Medical Insu. United Way 65,900 3,131 1,074 2,2450 1,200 1,320

Prepare the journal entries to:

(a) Record the employee salaries and withholdings;

(b) Employer’s share of thepayroll deductions;

(c) Payment to the employees; and

(d) Remittance to third parties of the amounts with he.