The Candy Co. of Lethbridge pays its workers twice each month. Data for the two pay periods on June are shown below.

Union dues must be remitted to the union treasurer by the 15th of the following month. Candy Co. matches the employees’ charitable contributions to Save the Children Canada on a two-to-one basis. Donations are mailed to this organization semi-annually. Deductions from all employees to May 31 this year have totalled $580. A cheque will be sent for the first half of the year on July 5.

Required
a. Assuming that the payroll register has been posted, but no entries have been made for employee benefits expense for June, make the two journal entries that are necessary to record this expense for Candy Co. for June.
b. Give details of the various cheques that will be issued in July based on Candy Co.’s payroll activities for the year so far.

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First half of June: Total Income Salary Tax Employee Ann Wyatt 1,640 202 Jim Elliott 1,565 Louis Rombiero 1,300 150 Becky Holmes 1,508 194 6,013 756 Second half of June: Employee Ann Wyatt Jim Elliott Louis Rombiero Becky Holmes Net Chq. CPP EI Union Charitable Pay No. 74 31 14 18 1,301 526 210 70 29 14 1,224 527 57 24 14 1,037 528 67 28 14 112 56 Deductions 268 8882 74 31 14 30 14 14 18 18 18 72 Deductions Total Income CPP EI Union Charitable Net Chq. Salary Tax Pay No. 1,640 202 1,301 1,595 214 72 1,300 150 57 24 1,610 202 72 30 14 6,145 768 275 115 56 1,187 529 4,749 18 18 18 18 72 589 1,247 590 1,037 591 592 1,274 4,859