Munchkin Bakery Co. of Timmins pays its employees every two weeks.(26 pay periods each year). There are two pay periods for March of 2013, and the details for each payroll are shown below:
March 15 Payroll

March 29 Payroll

Union dues must be remitted to the union treasurer by the 28th of the following month, while health premiums are matched by Munchkin and remitted to the provincial treasurer by the 10th of the month following. A cheque is sent to the CRA by the 15th of each following month as well.

Required
a. Assuming that the payroll register has been journalized, but no other related entries made, prepare the two journal entries necessary to record the benefits expense for March 2013.
b. Give the details of all cheques that Munchkin will issue in April 2013 with respect to payroll deductions.

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Deductions Net Chq Salary IT CPP EI Health Union Pay No Total Employee Holly Wilson 1,850 304 85 32 26 7 1,396 358 Reg Black Amos Troy Bernie Dyck ,075 135 47 19 487 Cindy Nishimura 1,500 208 68 26 26 71,165 362 Totals 1,300 165 58 22 2671,022 359 1,350 167 60 23 487 1,045 360 819 361 7,075 979 318 122 174 35 5,447 Deductions Total Net Chq Employee Salary IT CPP EI Health Union Pay No Holly Wilson 1,850 304 85 32 26 71,396 386 Reg Black Amos Troy Bernie Dyck 1,150 15 50 20 48 7 Cindy Nishimura 1,500 208 68 26 26 71,165 390 Totals 1,300 165 58 22 26 7 1,022 387 1,350 167 60 23 48 7 1,045 388 874 389 7,150 995 321 123 174355,502