On March 31, 2021, 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.