The Candy Co. of Lethbridge pays its workers twice each month. Data for the two pay periods on June 2013 are shown below:
First half of June 2013:

Second half of June 2013:

Union dues must be remitted to the union treasurer by the 15th of the following month. Candy Co. matches the employees€™ charitable contributions to Save the Children Canada on a 2-to-1 basis. Donations are mailed to this organization semiannually. A cheque will be sent for the first half of the year on July 5, 2013. Employee deductions for Charitable have remained consistent since January 1, 2013.

Required
a. Assuming that the payroll register has been posted, but no entries have been made for employee benefits expense for June, make the two journal entries that are necessary to record this expense of Candy Co. for June 2013.
b. Give details of the various cheques that will be issued in July 2013 based on Candy Co.€™s payroll activities for the year so far.

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Deductions Total Salary Tax CPP EI Union table Pay No 1,600 198 72 28 115 1,275 312 1,520 205 68 26 115 1,194 313 1,245 144 54 22 115 998 314 Chari Net Chą Employee Ann Wyatt Jim Elliott Bren Stairs Becky Holmes 1,306 169 5723 12 15 1,030 315 5,671 716 251 99 4860 4,497 Deductions Total Salary Tax CPP EI Union table Pay No 1,640 208 74 28 115 1,303 387 1,520 205 68 26 1 15 1,194 388 1,245 144 54 22 115 998 389 Chari Net Chq Employee Ann Wyatt Jim Elliott Bren Stairs Becky Holmes 1492 192 7 26 12 15 1,180 390 5,897 749 263 102 4860 4,675