Gross Pay - Production Department 18,700

Genral Office 5,200

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23,900

Deductions:

Federal Income Tax 3,068

Provincial Income Tax 2,046

CPP 717

EI 574

Company Pension 478

RRSP Contributions 4,000

Medical Plan 239

Canada Savings Bonds 850

Union Dues 748

12,720

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Total Net Pay 11,180

A. Record a compound General Journal Entry for the payroll of June 30

B. Record a compound general journal entry for the employer's contributions to CPP, EI, Company pension, and medical plans on June 30

• CPP and EI as usual
• Company pension and medical plan on an equal basis

C. Record the entries in the cash payments journal for:

• the issuance of the paycheque on June 30
• the remittance to manufacturers life insurance company on June 30 for the company pension plan, RRSP contributions, and the medical plan
• the payment on June 30 to Canadian Trust for the Canada Savings bonds contributions
• the remittance of the union dues on June 30
• The remittance of Income-tax CPP, and EI to the receiver-general on July 14