Laurin Corporation offers parental benefits to its staff as a top-up to EI benefits so that employees end up receiving 100% of their salary for a maximum of 12 months of parental leave. Ruzbeh Awad, who earns $74,000 per year, announced that he will be taking parental leave for a period of 17 weeks starting on December 1, 2023. Assume that the EI program pays him a maximum of $720 per week for the 17 weeks. Prepare all entries that Laurin must make during its 2023 fiscal year related to the parental benefits plan as it applies to Ruzbeh. For the payment entry, ignore withholding taxes, CPP, and EI, and round amounts to the nearest cent.