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. EI Payable, $576.68 (liability for February). c. CPP Payable, $923.32 (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, 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 $197.64 $1,393.70 $491.29 $474.34 $2,556.97 $8,243.03 $3,600.00 $7,200.00 Mar. 31 Recorded the employers $474.34 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 employers 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to 2 decimal places. Do not round intermediate calculations.)