Cardston Company had the following payroll liability accounts in it's ledger

E10.13 P10.9A P10.10A P . B D G H P10.10A - Record payroll transactions and calculate balances in payroll liability accounts. On January 31, 2021, Cardston Company had the following payroll liability accounts in its ledger: NGU AWN Canada Pension Plan payable 7,887 Life insurance payable S 855 Disability insurance payable 1,280 Union dues payable 1,450 Employment Insurance payable 3,755 Vacation pay payable 20,520 Income tax payable 16,252 Workers' compensation payable 4,275 10 In February, the following transactions occurred: 11 12 Feb. 4 Sent a cheque to the union treasurer for union dues. 13 7 Sent a cheque to the insurance company for the disability and life insurance. 14 13 Issued a cheque to the Receiver General for the amounts due for CPP, El, and income tax. 15 20 Paid the amount due to the workers' compensation plan. 16 28 Completed the monthly payroll register, which shows gross salaries $92,600; CPP withheld $4,281; El withheld $1,695; income tax 17 withheld $17,595; union dues withheld $1,574; and long-term disability insurance premiums $1,380. 18 28 Prepared payroll cheques for the February net pay and distributed the cheques to the employees. 19 28 Recorded an adjusting journal entry to record February employee benefits for CPP, El, workers' compensation at 5% of gross pay. 20 vacation pay at 4% of gross pay, and life insurance at 1% of gross pay. 21 22 Instructions 23 a) Journalize the February transactions and adjustments. 24 25 Date Account Titles and Explanation Ref Debit Credit 26 27 28 29 30 31 32 33 34 35 36 54 55 56 57 58 59 60 61 62 63 64 65 66 67 b) Calculate the balances in each of the payroll liability accounts at February 28, 2021. 68 69 GENERAL LEDGER 70 Canada Pension Plan payable Salaries payable 71 Date Explanation Ref Debit Credit Balance Date Explanation Ref 72 Feb. 1 Balance Feb. 1 Balance 73 74 75 76 77 Disability insurance payable Union dues payable 78 Date Explanation Ref Debit Credit Balance Date Explanation Ref 79 Feb. 1 Balance Feb. 1 Balance 80 81 82 83 84 Employment Insurance payable Vacation pay payable 85 Date Explanation Ref Debit Credit Balance Date Explanation Ref 86 Feb. 1 Balance Feb. 1 Balance 87 88 89 90 91 Income tax payable Workers' compensation pay 92 Date Explanation Ref Debit Credit Balance Date Explanation Ref 93 Feb. 1 Balance Feb. 1 Balance 94 95 96 97 98 Life insurance payable 99 Date Explanation Ref Debit Credit Balance 100 Feb. 1 Balance 101 102 103 104