A company has three employees, each of whom has been employed since January $1,$ earns $$3,500$ per month, and is paid on the last day of each month. On March $1,$ the following accounts and balances appeared in its ledger.

Employees$$ Income Taxes Payable, $$1,354\mathrm{.}98($liability for February$).$

EI Payable, $$418\mathrm{.}32($liability for February$).$

CPP Payable, $$952\mathrm{.}88($liability for February$).$

Employees$$ Medical Insurance Payable, $$1,920\mathrm{.}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:

EI Income Taxes CPP Medical Insurance Total Deductions Net Pay Office Salaries Shop Salaries

$ $174\mathrm{.}30$ $ $1,354\mathrm{.}98$ $ $476\mathrm{.}44$ $ $480\mathrm{.}00$ $ $2,485\mathrm{.}72$ $ $8,014\mathrm{.}28$ $ $3,500\mathrm{.}00$ $ $7,000\mathrm{.}00$

Mar. $31$ Recorded the employer$$s $$480\mathrm{.}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 #$555$ payable to the Receiver General for Canada in payment of the March mandatory deductions.

Apr. $17$ Issued cheque #$556$ 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.$)$