Practical Question Birch Company has 5 sales employees, each of whom earns $2,500 per month and is paid the last working day of the month. CPP is 5.25% and EI is 1.58%. Withholdings for the employees also include federal and provincial income tax of $2,800 (total for all five), medical insurance premiums of $210 for each employee, union dues of $6 per employee and contribution to the United Way of $60 total from all employees. 

1) Prepare the general journal entry to accrue the payroll on March 31.

2) Prepare the general journal entry to record Birch Company's payroll tax expense for March. 

3) Prepare a separate entry general journal entry to record the remittance to the: 

a. CRA;

b. insurance company; 

c. union; and 

d. charitable organization