On January 31, Sunland Company had the following payroll liability accounts in its ledger: Canada Pension...

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On January 31, Sunland Company had the following payroll liability accounts in its ledger: Canada Pension Plan payable $7,852 Life insurance payable $830 Disability insurance payable 1,270 Union dues payable 1,440 Employment Insurance payable 3,855 Vacation pay payable 20,720 Income tax payable 16,202 Workers' compensation payable 4,585 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. 13 220 28 Issued a cheque to the Receiver General for the amounts due for CPP, El, and income tax. Paid the amount due to the workers' compensation plan. Completed the monthly payroll register, which shows gross salaries $95,700, CPP withheld $5.216: El withheld $1.512: income tax withheld $18,055; union dues withheld $2.204; and long-term disability insurance premiums $1.480. 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. El, 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. (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 O for the amounts. List all debit entries before credit entries. Round answers to O decimal places, eg. 5,275. Record journal entries in the order presented in the problem.) Date Account Titles Debit Credit On January 31, Sunland Company had the following payroll liability accounts in its ledger: Canada Pension Plan payable $7,852 Life insurance payable $830 Disability insurance payable 1,270 Union dues payable 1,440 Employment Insurance payable 3,855 Vacation pay payable 20,720 Income tax payable 16,202 Workers' compensation payable 4,585 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. 13 220 28 Issued a cheque to the Receiver General for the amounts due for CPP, El, and income tax. Paid the amount due to the workers' compensation plan. Completed the monthly payroll register, which shows gross salaries $95,700, CPP withheld $5.216: El withheld $1.512: income tax withheld $18,055; union dues withheld $2.204; and long-term disability insurance premiums $1.480. 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. El, 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. (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 O for the amounts. List all debit entries before credit entries. Round answers to O decimal places, eg. 5,275. Record journal entries in the order presented in the problem.) Date Account Titles Debit Credit