Gibraltor Co. of Sussex recorded the following payroll details in its payroll journal for the month of March 2013:

Union dues are remitted by the end of the following month to the employees union treasurer. Employees pay 100% of the long-term disability (LTD). Gibraltor Co. matches its employees' contributions to the medical plan and remits by the 20th of the following month.

Required
a. Assume that there was no employee benefits expense recognized as the payroll register was recorded. Give the general journal entry necessary to record this employee benefits expense for March 2013.
b. List the cheques, together with their amounts and dates, that Gibraltor Co. would issue in April 2013 with respect to the above payroll data.

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Deductions Med-Union Net Chq. Employee Salary Tax CPP EI LTD ical Dues Pay No. Fred Jones 3,200 465 144 55 35 32 28 2,441 716 May George 2,600 401 114 45 52 58 28 1,902 717 Bren Morley 2,700 328 119 4752 32 28 2,094 718 28 1,903 719 2,300 233 99 40 35 32 28 1,833 720 Total Joyce Fisher 2,400 288 104 42 35 Pat Sailer 13,200 1,715 580 229 209 154 140 10,173