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.