Chandler Tailors pays its three part-time employees monthly. The following information is available for the February 2015 payroll 3 x4 =12 marks Deductions Pay Distribution Employee Gross pay EI Premium Income Tax CPP Total Deductions Net Pay Office Salaries Sales Salaries Berkley.

Deductions					Pay		Distribution
Employee	Gross pay	EI Premium	Income Tax	CPP	Total Deductions	Net Pay	Office Salaries	Sales Salaries
Berkley. M..	575.00	10.81	0.00	14.03	24.84	550.16	575.00
Chandler. O.	840.00	15.79	0.00	27.14	42.93	797.07		840.00
Meister. P.	1,020	19.18	0.00	36.05	55.23	964.77		1,020.00
Totals	2,435.00	45.78	0.00	77.22	123.00	2,312.00	575.00	1,860.00

a Prepare the journal entry to record payroll expenses for the month.

b. Prepare a journal entry to record Chandler Tailors share of payroll deductions.

c. Prepare a journal entry to record payment by Chandler Tailors to the Receiver General for Canada on March 15.