On March $31,2025,$ Belmont Company had the following payroll liability account balances in its general ledger:

CPP payable $$6,907$ Life insurance payable $$756$

Disability insurance payable $1,134$ Union dues payable $1,285$

EI payable $3,320$ Vacation pay payable $3,024$

Employee income tax payable $14,364$ Workers$$ compensation payable $3,780$

In April, the following transactions occurred:

Apr $4$ Sent a cheque to the union treasurer for the union dues.

Apr $7$ Sent a cheque to the insurance company for the disability and life insurance.

Apr $13$ Issued a cheque to the Receiver General for the amounts due for CPP$,$ EI$,$ and Employee income tax.

Apr $20$ Paid the amount due to the workers$$ compensation plan.

Apr $28$ Completed the monthly payroll register, which shows gross salaries $$83,160,$ CPP withheld $$3,799,$ EI withheld $$1,522,$ income tax withheld $$15,800,$ union dues withheld $$1,414,$ and long$-$term disability premiums withheld $$1,247$

Apr $28$ Recorded the employer portion of CPP and EI

Apr $28$ Recorded other employee benefits, including workers$$ compensation at $5\%$ of gross pay, vacation pay at $4\%$ of gross pay, and life insurance at $1\%$ of gross pay

Required:

Prepare journal entries to record the April transactions.