On January 31, 2017, Cardston Company had the following payroll liability accounts in its ledger:

In February, the following transactions occurred:
Feb. 4 Sent a cheque to the union treasurer for union dues.
7 Sent a cheque to the insurance company for the disability and life insurance.
13 Issued a cheque to the Receiver General for the amounts due for CPP, El, and income tax.
20 Paid the amount due to the workers compensation plan.
28 Completed the monthly payroll register. which shows gross salaries S92,60% CPP withheld $4.281; El withheld S1,695; income tax withheld $17,595; union dues withheld $1,574; and long-term disability insurance premiums 5I380.
28 Prepared payroll cheques for the February net pay and distributed the cheques to the employees.
28 Recorded an adjusting journal entry to record February employee benefits for CPP, EI, workers' com• pensation at 5% of gross pay, vacation pay at 4% of gross pay, and life insurance at 1% of gross pay.
Instructions
(a) Journalize the February transactions and adjustments.
(b) Calculate the balances in each of the payroll liability accounts at February 28, 2017.
Taking It Further
Why do employers need an employee earnings record for each employee as well as a payroll register?

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Canada Pension Plan payable Disability insurance payable Employment Insurance payable Income tax payable S 7,887 1,280 3,755 16,252 Life insurance payable Union dues payable Vacation pay payable Workers' compensation payable 855 1,450 20,520 4,275