Record the payroll entries in the General journal based on the following payroll register:

A company has three employees, each of whome 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, $$1,298\mathrm{.}25($liability for February$)$

b$.$ El Payable, $$358\mathrm{.}56($liability for February$)$

c$.$ CPP Payable, $$804\mathrm{.}36($liability for February$)$

d$.$ Employees' Medical Insurance Payable, $$1,380\mathrm{.}00($liability for January and February$)$

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

Mar. $17$ Issued cheque #$635$ payable to the Receiver General for Canada. The cheque was in payment of the February employee income taxes, EI$,$ and CPP

amounts due.

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

Mar. $31$ Recorded the employer's $$345\mathrm{.}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 payroll costs resulting from the March payroll

Apr. $14$ Issued cheque #$764$ payable to the Receiver General for Canada in payment of the March mandatory deductions

Apr. $14$ Issued cheque #$765$ payable to National Insurance Company in payment of the employee medical insurance premiums for the first quarter