Gibraltor Co. of Sussex recorded the following payroll details in its payroll journal for the month of March. 

Union dues are remitted by the end of the following month to the employees’ 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. 

b. List the cheques, together with their amounts and dates, that Gibraltor Co. would issue in April with respect to the above payroll data.

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Deductions Income Тах Chq. Pay Total Union Net LTD Medical Dues Employee Fred Jones Salary CPP EI No. 2,450 716 1,904 717 2,102 718 3,200 458 144 60 26 38 24 2,600 May George Bren Morley 2,700 Joyce Fisher 394 114 49 50 65 24 316 119 51 50 38 24 2,400 282 104 45 26 24 1,919 719 Pat Sailer 2,300 227 99 43 26 38 24 1,843 720 13,200 1,677 580 248 178 179 120 10,218