Burlington, Inc. prepared the following payroll summary for the current month: Total salaries $49,500 Employee deductions: 12,270 Employee income taxes withheld 1,542 Hospital insurance premiums 978 Union dues withheld CPP is deducted at 4.95% and E is deducted at 1.73%. Burlington contributes to a private pension plan on behalf of its employees in the amount of 7.5% of gross pay. A vacation pay accrual is also made in the amount of 4% of the gross pay. Required: Prepare the journal entries to record: a) The month's payroll register. b) The cost of employee benefits for CPP and EI. c) The cost of employee benefits for the private pension plan and vacation pay