1.BridgeportCorporation offers parental benefits to its staff as a top-up on EI benefits so that employees end up receiving 100% of their salary for12months of parental leave. Ruzbeh Awad, who earns $75,400per year, announced that he will be taking parental leave for a period of17weeks starting on December 1, 2020. Assume that the Employment Insurance program pays him a maximum of $710per week for the17weeks. Find the entries thatBridgeportCorporation must make during its 2020 fiscal year related to the parental benefits plan as it applies to Ruzbeh Awad. For the payment entry, ignore withholding taxes, CPP, and EI.

2.The payroll ofPronghornCorp. for September 2020 is as follows. Total payroll was $460,000. Pensionable (CPP) and insurable (EI) earnings were $310,000. Income taxes in the amount of $95,000were withheld, as were $7,146in union dues. The Employment Insurance tax rate was1.66% for employees and2.324% for employers, and the CPP rate was4.95% for employees and4.95% for employers.

a. Prepare the necessary journal entries to record the payroll if the salaries and wages paid and the employer payroll taxes are recorded separately.

b. Prepare the entries to record the payment of all required amounts to the Receiver General for Canada and to the employees' union.

c. For every dollar of salaries and wages thatPronghorncommits to pay, what is the actual payroll cost to the company?