A company has three employees, each of whom has been employed since January 1, earns $2,800 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, $1,083.94 (liability for February). b. El Payable, $334.66 (liability for February). c. CPP Payable, $744.98 (liability for February). d. Employees' Medical Insurance Payable, $1,640.00 (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: Medical EI $139.44 Income Taxes CPP $1,083.94 $372.49 $410.00 $2,005.87 Insurance Total Deductions Net Pay $6,394.13 Office Salaries Shop Salaries $2,800.00 $5,600.00 Mar. 31 Recorded the employer's $410.00 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 #415 payable to the Receiver General for Canada in payment of the March mandatory deductions. Apr. 17 Issued cheque #416 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.) View transaction list Journal entry worksheet 1 2 3 4 5 6 Record the remittance of payroll liabilities to the Receiver General for Canada. Note: Enter debits before credits. Date Mar 17 General Journal Debit Credit > the remittance of payroll liabilities to the Receiver Benefits expense debits Cash CPP expense CPP payable EI expense Enter debits Date Mar 17 Employees' income taxes payable Employees' medical insurance payable Estimated vacation pay liability Office salaries expense Salaries payable Shop salaries expense Ge Journal entry worksheet < 1 2 3 4 5 6 Record the remittance of payroll liabilities to the Receiver General for Canada. Note: Enter debits before credits. Date Mar 17 A General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 2 3 4 5 6 Record the payroll register for the pay period ending Mar 31. Note: Enter debits before credits. Date Mar 31 General Journal Debit Credit Journal entry worksheet 1 2 3 4 5 6 Record employee benefits. Note: Enter debits before credits. Date Mar 31 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 4 5 Record the employer's payroll expenses. Note: Enter debits before credits. Date Mar 31 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 5 6 Record the remittance of payroll liabilities to the Receiver General for Canada. Note: Enter debits before credits. Date Apr 17 General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet 1 2 3 4 5 6 Record the remittance of employee medical insurance premium to All Canadian Insurance Company. Note: Enter debits before credits. Date Apr 17 General Journal Debit Credit Record entry Clear entry View general joumal >