Problem AI$-4$A Journal entries for payroll transactions LO$2,3,4$

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\mathrm{.}05($liability for February$).$

b$.$ EI Payable, $$310\mathrm{.}75($liability for February$).$

c$.$ CPP Payable, $$685\mathrm{.}56($liability for February$).$

d$.$ Employees' Medical Insurance Payable, $$1,560\mathrm{.}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, EI$,$ and CPP amounts due.

$31$ Prepared a general journal entry to record the March payroll register, which had the following column totals:

$\backslash$table$[[$EI$,\backslash$table$[[$Income$],[$Taxes$]],$CPP$,\backslash$table$[[$Medical$],[$Insurance$]],\backslash$table$[[$Total$],[$Deductions$]],$Net Pay,$\backslash$table$[[$Office$],[$Salaries$]],\backslash$table$[[$Shop$],[$Salaries$]]],[$$$123\mathrm{.}24,$$$1,815\mathrm{.}15,$$$377\mathrm{.}40,$$$390\mathrm{.}00,$$$2,705\mathrm{.}79,$$$5,094\mathrm{.}21,$$$2,600,$$$5,200$