On January 31, 2014, Maple Leaf Corp. had the following payroll liability accounts in its ledger: CPP Payable = $7,887 Disability insurance Payable = 1,280 EI insurance payable = 3,755 Income tax payable = 16,252 Life insurance payable = 855 Union dues payable = 1,450 Vacation pay payable = 20,520 Workers compensation payable = 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. Issue a cheque to the government for the amounts due for CPP, EI 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 $,281; EI withheld $1,695; income tax withheld $17,595; union dues withheld $1,574; and long-term disability insurance premiums $1,380 28. Prepared payroll cheques for the February net pay and distributed the cheques to the employees. 28. Recorded an adjusting journal entry to record February employee benefits for CPP, EI, workers compensation at 5% of gross pay, vacation pay at 4% of gross pay, and life insurance at 1% of gross pay.

(a) Journalize the February transactions and adjustments. (b) Calculate the balances in each of the payroll liability accounts at February 28, 2014.