company has three employees, each of whom has been employed since January 1, earns $3,100 per month, and is paid on the last day of each month. On March 1, the following accounts and balances appeared in its ledger. a. Employees Income Taxes Payable, $1,200.10 (liability for February). b. EI Payable, $450.51 (liability for February). c. CPP Payable, $795.62 (liability for February). d. Employees Medical Insurance Payable, $1,760.00 (liability for January and February). During March and April, the company completed the following related to payroll. Mar. 17 Issued cheque #320 payable to the Receiver General for Canada. The cheque was in payment of the February employee income taxes, EI, and CPP amounts due. Mar. 31 Prepared a general journal entry to record the March payroll register, which had the following column totals:

EI	Income Taxes	CPP	Medical Insurance	Total Deductions	Net Pay	Office Salaries	Shop Salaries
$170.19	$1,200.10	$417.04	$408.46	$2,195.79	$7,104.21	$3,100.00	$6,200.00

Mar. 31 Recorded the employers $408.46 liability for its 50% contribution to the medical insurance plan of employees and 6% vacation pay accrued to the employees. Mar. 31 Prepared a general journal entry to record the employers costs resulting from the March payroll. Apr. 17 Issued cheque #475 payable to the Receiver General for Canada in payment of the March mandatory deductions. Apr. 17 Issued cheque #476 payable to All Canadian Insurance Company in payment of the employee medical insurance premiums for the first quarter. Required: Prepare the entries to record the transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to 2 decimal places. Do not round intermediate calculations.)