Bridgeport Corporation offers enriched parental benefits to its staff. While the government provides compensation based on Employment Insurance legislation for a period of 12 months, Bridgeport increases the amounts received and extends the period of compensation. The benefit program tops up the amount received to 100% of the employee's salary for the first 12 months, and pays the employee 70% of his or her full salary for another 6 months after the EI payments have stopped.

Zeinab Jolan, who earns $52,520 per year, announced to her manager in early June 2020 that she was expecting a baby in mid-November. On October 29, 2020, 9 weeks before the end of the calendar year and Bridgeport's fiscal year, Zeinab applied for and began her 18-month maternity leave. Assume that the Employment Insurance program pays her a maximum of $720 per week for 52 weeks.

For the purpose of this question, ignore any tax, CPP, and EI deductions when making payments to Zeinab.

(a)

What are the journal entries that Bridgeport Corporation must make during its 2020 fiscal year related to the parental benefits plan in regard to Zeinab Jolan.