Baltessen Builders has five employees who are paid on the 1st and 16th of each month for the work they performed in the preceding half- month (paid semi-monthly; for instance Jan 1-15 work is paid Jan 16; and Jan 16-31 work is paid Feb 1). For the pay period February 16 to February 28, each employee is owed gross pay of $1,000, but each one must have 15% of their gross pay withheld for income taxes. Each must also make Canada Pension Plan contributions of 5.45% of their gross pay and pay Employment Insurance premiums of 1.58% of their gross pay. Each employee has $23 of union dues deducted from their paycheque. Requirements: 1. Prepare the payroll general journal entries required to reflect these amounts for the pay period February 16 - 28, along with Baltessen's share of CPP contributions and El premiums, in Baltessen's February 28 financial statements. Recall that both employers and employees make contributions to CPP and El. Refer to your textbook for more details. 2. Show what Baltessen would report on its balance sheet at February 28, and on its income statement for the month ended February 28 before the payment is made. 3. Prepare the payroll general journal entries required to reflect: (i) the payment of the February 16-28 payroll liabilities to the Canada Revenue Agency (CRA) on March 10, and (ii) the payment of the union dues to Unifor Union Local #123 on March 13