A company has three employees, each of whom has been employed since January 1, earns $3.600 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, $1,393.70 (liability for February). b. El Payable. $430.27 (liability for February). c. CPP Payable, $982.58 (liability for February). d. Employees' Medical Insurance Payable. $1.960.00 (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: EI $179.28 Income Taxes $1,393.78 $491.29 CPP Medical Insurance Total Deductions Net Pay $490.00 $2,554.27 $8,245.73 Office Salaries Shop Salaries $7,200.00 $3,600.00 Mar. 31 Recorded the employer's $490.00 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 #575 payable to the Receiver General for Canada in payment of the March mandatory deductions. Apr. 17 Issued cheque #576 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 the rst 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 Record entry Clear entry View general journal