A company has three employees, each of whom has been employed since January 1, earns $3,300 per month, and is paid on the last day of each month. On March 1, the following accounts and balances appeared in its ledger o. Employees' Income Taxes Payable, $1,277.54 (liability for February). b. El Payable, $394.42 (liability for February) c. CPP Payable, $893.48 (liability for February). d. Employees' Medical Insurance Payable, $1,840.00 (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: ET $164.34 Income Taxes $1,277.54 CPP $446.74 Medical Insurance $460.00 Total Deductions $2,348.62 Net Pay $7,551.38 Office Salaries $3,300.00 Shop Salaries 56,600.ee Mar. 31 Recorded the employer's $460.00 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 #515 payable to the Receiver General for Canada in payment of the March mandatory deductions. Apr 17 Issued cheque #516 payable to All Canadian Insurance Company in payment of the employee medical insurance premiums for the first quarter