ings? On January 31, 2017, Cardston Company had the following payroll lability accounts in its ledger: ns Ganada Pension Plan payable Disability insurance payable Employment Insurance payable Income tax payable s 7,887 1,280 3,755 16,252 Life insurance payable Union dues payable Vacation pay payable Workers' compensation payable $ 855 1,450 20,520 4,275 In February, the following transactions occurred Feb. 4 Sent a cheque to the union treasurer for union dues. 7 Sent a cheque to the insurance company for the disability and life insurance. 13 Issued a cheque to the Receiver General for the amounts due for CPP, El, and income tax. 20 Paid the amount due to the workers' compensation plan 28 Completed the monthly payroll register, which shows gross salaries $92,600, CPP withheld S4281; El withheld $1,695; income tax withheld $17,595; union dues withheld $1,574; and long-term disability insurance premiums $1,380. 28epared payroll cheques for the February net pay and distributed the cheques to the employees. Recorded an adjusting journal entry to record February employee benefits for CPP, EI, workers' com pe ns tion at 5% of gross pay, vacation pay at 4% of gross pay, and life insurance at 1% of gross pay