The Grierson Auto Repair Company pays each of its employees weekly every Friday. During the month of May 2014, there were five pay periods, which are detailed as follows. (Employees pay 100% of the cost of health and dental plans.)
Week 1–May 2, 2014

Week 2–May 9, 2014

Week 3–May 16, 2014

Week 4–May 23, 2014

Week 5–May 30, 2014

Required
a. Assuming that the payroll register has been journalized, but no other related entries have been made, prepare the five journal entries necessary to record the benefits expense for May 2014.
b. Give the details of all cheques that Grierson will issue in June 2014 with respect to payroll deductions.