A company has three employees, each of whom has been employed since January 1, earns $3,000 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, $1,298.25 (liability for february)

b. EI payable, $406.08 (Liability fo February)

c. CPP payable, $804.36 (Liability for february)

d. Employees' Medical Insurance Payable, $1,380 (Liability for January and February)

During March and April, the company completed the following related to payroll

March 17- Issued cheque #635 payable to the receiver general for canada. The cheque was in payment of the february employee income taxes, EI, and CPP amounts due.

March 31- Prepared a general journal entry to record the march payroll register, which had the following column total:

EI- $169.20

Income taxes- $1,298.25

CPP- $402.18

Medical insurance- $345.00

Total deduction- $2,214.63

Net Pay- $6,785.37

Office Salaries- $3,000

Shop salaries- $6,000

March 31- Recorded the employer's liability for its 50% contribution to the medical insurance plan of employees and 6% vacation pay accrued to the employees.

March 31- Prepared a general journal entry to record the employer's payroll cost resulting from the march payroll

April 14- Issued cheque #764 payable to the receiver general for canada in payment of the march mandatory deductions.

April 14- Issued cheque #765 payable to national insurance company in payment of the employee medical insurance premiums for the first quarter.

Required: Prepare the entries to record the transactions