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 2-to-1 basis. Donations are mailed to this organization semiannually. A cheque will be sent for the first half of the year on July 5. Employee deductions for Charitable have remained consistent since January 1. 

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 of 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: Deductions Total Income Chq. No. Net Employee Ann Wyatt Jim Elliott Salary 1,600 1,520 1,245 1,306 Тах CPP EI Union Charitable Раy 1,272 1,190 194 72 30 14 18 312 201 68 29 14 18 313 Bren Stairs 138 54 23 14 18 998 314 Becky Holmes 163 57 25 14 18 1,029 315 5,671 696 251 107 56 72 4,489 Second half of June: Deductions Total Income Net Chq. CPP EI Union Charitable Pay Employee Ann Wyatt Jim Elliott Salary Тах No. 1,306 387 1,190 388 389 1,640 197 74 31 14 18 1,520 201 68 29 14 18 1,245 Becky Holmes 1,492 5,897 Bren Stairs 138 54 23 14 18 998 204 67 28 14 18 1,161 390 740 263 111 56 72 4,655