Laurin Corporation offers parental benefits to its staff as a top-up on Employment Insurance benefits so that employees end up receiving 100% of their salary for 12 months of parental leave. Ruzbeh Awad, who earns $74,000 per year, announced that he will be taking parental leave for a period of 17 weeks starting on December 1, 2014. Assume that the Employment Insurance program pays him a maximum of $720 per week for the 17 weeks. Prepare all entries that Laurin Corporation must make during its 2014 fiscal year related to the parental benefits plan as it applies to Ruzbeh Awad.