A company showed the following information in its payroll register for the week ended March 16, 2018:

Deductions																		Pay						Distribution
EI Premium			Income Taxes			Medical Insurance			CPP			Union Dues			Total Deductions			Net Pay			Sales Salaries Expense			Office Salaries Expense			Shop Salaries Expense
	26.56			321.53			47.50			75.87			90.00			561.46			1,038.54			1,600.00
	29.88			426.02			52.50			85.77			105.00			699.17			1,100.83									1,800.00
	34.86			524.44			25.00			100.62			127.50			812.42			1,287.58									2,100.00
	24.07			239.28			35.00			68.44			78.75			445.54			1,004.46						1,450.00
	115.37			1,511.28			160.00			330.70			401.25			2,518.59			4,431.41			1,600.00			1,450.00			3,900.00

Required: 1. Prepare a General Journal entry to record the payroll register information. (Round your answers to 2 decimal places.)

2. Prepare a General Journal entry to record the employers payroll expenses resulting from the payroll. (Round your answers to 2 decimal places.)

3. Prepare General Journal entries to accrue employee fringe benefit costs for the week. Assume that the company matches the employees payments for medical insurance and contributes an amount equal to 8% of each employees gross pay to a retirement program. Also, each employee accrues vacation pay at the rate of 6% of the wages and salaries earned. The company estimates that all employees eventually will be paid their vacation pay. (Round your answers to 2 decimal places.)