On January 31, 2021, Savil Company had the following payroll Bability accounts in its ledger Canada Pension Plan pevable. Disability insurance payable $7.952 Life insurance payable $000 1320 Union dues payable 1.510 Employment Imurance payable 1925 Vication pay payable 21.420 Income tax payable 16.372 Workers' compensation payable 4665 In February, the following transactions occurred Feb 4 Sent a cheque to the union treasurer for union dues 7 13 201 29 Sent a cheque to the insurance company for the disability and life insurance hund a cheque to the Receiver General for the amounts due for CPP., and income tax Paid the amount due to the workers' compensation plan Completed the monthly payroll register, which shown gross salaries $96,400 CPP withhold $4.311: El withheld $1.925: income tax withheld $18.253 union dues withheld $2,154 and long term disability insurance premiums $1.520 28 Prepared pay cheques for the February net pay and distributed the cheques to the employees 20 Recorded an adjusting journal every to record February employee benents for CPP EI, workers' compensation at 5% of Vacation pay at 4% of gross pay, and life insurance at 1% of gross pay Journalize the February transactions and adjuntments (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required select "No Entry for the account titles and enter 0 for the amounts. Round answers to Odecimal places eg 5.275. Recent journal entries in the order presented in the problem