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 employ- ees’ 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.