Required:

$1.$ Prepare a journal entry to record the payroll register information Record payroll deductions for the pay period ending Mar $16.$

$2.$ Prepare a general journal entry to record the employer's payroll expenses resulting from payroll.

$3.$ Prepare a general journal entries to accrue employee fringe benefit costs for the week Assume that the company matches employees payments for medical insurance and contributes an equal to $8\%$ of employees gross pay to a retirement program Also each employee accrues vacation pay at the rate of $6\%$ of the wages and salaries earned The company estimates all employees eventually be paid their vacation pay

A company has three employees, each of whom has been employed since January $1,$ earns $$3,000$ per month, and is pald 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\mathrm{.}38($llability for February$).$

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

c$.$ CPP Payable, $$804\mathrm{.}38($Ilability for February$).$

d$.$ Employees' Medical Insurance Payable, $$1,720\mathrm{.}00($llability for January and February$).$

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

Mar. $17$ Issued cheque #$320$ payable to the Recelver 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 $$430\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 costs resulting from the March payroll.

Apr. $17$ Issued cheque #$455$ payable to the Recelver 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 premlums for

the first quarter.

Requlred:

Prepare the entrles to record the transactions. $($Round your answers to $2$ decimal places. Do not round intermedlate calculations.$)$