A company has three employees, each of whom has been employed since January 1, earns $3,400 per month, and is paid on the last day of each month. On March 1, the following accounts and balances appeared in its ledger.

1. Employees Income Taxes Payable, $1,316.26 (liability for February).
2. EI Payable, $406.37 (liability for February).
3. CPP Payable, $923.18 (liability for February).
4. Employees Medical Insurance Payable, $1,880.00 (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, EI, and CPP amounts due. Mar. 31 Prepared a general journal entry to record the March payroll register, which had the following column totals:

EIIncome TaxesCPPMedical InsuranceTotal DeductionsNet PayOffice SalariesShop Salaries$169.32 $1,316.26$461.59 $470.00 $2,417.17 $7,782.83 $3,400.00 $6,800.00

Mar. 31 Recorded the employers $470.00 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 employers costs resulting from the March payroll. Apr. 17 Issued cheque #535 payable to the Receiver General for Canada in payment of the March mandatory deductions. Apr. 17 Issued cheque #536 payable to All Canadian Insurance Company in payment of the employee medical insurance premiums for the first quarter. Required: Prepare the entries to record the transactions. (Round your answers to 2 decimal places. Do not round intermediate calculations.)