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

Second half of June: 

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 2-to-1 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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Deductions Total Income Net Chq. CPP EI Union Charitable Pay Employee Ann Wyatt Jim Elliott Salary Tax No. 1,600 194 72 30 14 18 312 1,272 1,190 1,520 201 68 29 14 18 313 1,245 Becky Holmes 1,306 Bren Stairs 138 54 23 14 18 998 314 163 57 25 14 18 1,029 315 5,671 696 251 107 56 72 4,489