A company has three employees, each of whom has been employed since January 1, earns $2,650 per month, and is paid on the last day of each month. On March 1, the following accounts and balances appeared in its ledger. a. Employees' Income Taxes Payable, $1,025.86 (liability for February). b. El Payable, $316.73 (liability for February). C. CPP Payable, $700.42 (liability for February) d. Employees' Medical Insurance Payable, $1.580.00 (liability for January and February). During March and April, the company completed the following related to payroll. Mar. 17 Issued cheque #320 payable to the Receiver General for Canada. The cheque was in payment of the February employee income taxes, El, and CPP amounts due. Mar. 31 Prepared a general journal entry to record the March payroll register, which had the following column totals: $131.97 Income Taxes $1,025.86 CPP $350.21 Medical Insurance $395.00 Total Deductions $1,903.84 Net Pay $6,046.96 Office Salaries $2,650.00 Shop Salaries $5,300.00 Mar. 31 Recorded the employer's $395.00 liability for its 50% contribution to the medical insurance plan of employees and 6% vacation pay accrued to the employees. Mar 31 Prepared a general journal entry to record the employer's costs resulting from the March payroll Apr. 17 Issued cheque #385 payable to the Receiver General for Canada in payment of the March mandatory deductions Apr. 17 Issued cheque #386 payable to All Canadian Insurance Company in payment of the employee medical insurance premiums for the first quarter Renirert View transaction list Journal entry worksheet