A company has three employees, each of whom has been employed since January 1, earns $2,600 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, $1,006.05 (Ilability for February). b. El Payable. $310.75 (liability for February). c. CPP Payable, $685.56 (liability for February). d. Employees' Medical Insurance Payable, $1,560.00 (lability 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 $123.24 Income Taxes $1,815.15 CPP $377.48 Medical Insurance $390.00 Total Deductions $2,705.79 Net Pay $5,094.21 Office Salaries $2,600 Shop Salaries $5,200 Mar. 31 Recorded the employer's $390.00 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 #375 payable to the Receiver General for Canada In payment of the March mandatory deductions. Apr. 17 Issued cheque #376 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 Het Journal entry worksheet 1. 2 3 4 5 8 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 Mar 23