The payroll register for Bawlf Hardware Co. of Creston for the month of May 2012 is shown below:

Union dues must be submitted to the treasurer of the union by the 20th day of the next month. Bawlf Hardware matches the employees€™ contributions to the LTD plan, and the total must be sent to the insurance company by the 10th of the month following the payroll. Assume that all payroll information except benefits has been recorded and cheques No. 514 to No. 518 were issued.

Required
a. Record Bawlf's benefits expense for the month of May 2012.
b. In June 2012 Bawlf Hardware issued the following three cheques:
1. Cheque No. 543, June 10, to ABC Insurance Company for the LTD
2. Cheque No. 551, June 15, to the CRA for employee deductions
3. Cheque No. 567, June 15, to the Hardware Employees Union, Local 471, for union dues
How much was each cheque for?
c. What entry would be made in the general journal to record each cheque in b. above?

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Deductions Net Chq Employee Salary IT CPP EI Health LTD Union Pay No. Jake Jacobson 2,800 396 124 48 32 48 21 2,131 514 Mary Hind 2,350 294 102 41 51 42 21 1,799 51:5 Kyle Good 2,200245 94 38 32 40 21 1,730 516 Lily Chau 2,750 332 122 48 51 47 21 2,129 517 Roy Verhagen 2,100 213 90 36 51 38 21 1,651 518 12,200 1,480 532 211 217 215 105 9,440