(P11-1B) The payroll register for Rice Company of Sackville is summarized below for the month of April.

Recording employee benefits expense and subsequent entries

Check figure Employee benefits expense $995.20

Deductions

Employee Total Salary Income Tax CPP EI Medical Union Dues Net Pay Chq. No.

Bob Roberts $3250 454 146 61 28 21 2540 514

Asha Mathias 2800 433 124 53 56 21 2113 515

Bailey Tropp 2450 336 107 46 56 21 1884 516

Ishma Blumen 2800 392 124 53 56 21 2154 517

Total 11300 1615 501 213 196 84 8691

The union dues are remitted to the treasurer of the union by the 10th day of the next month. Rice Company matches its employees' contributions to the medical plan. Assume that the information in the above table has been recorded and cheques no. 514 to no. 517 were issued.

Required

a. Record the company's benefits expense , assuming no such entry was made when cheques no. 514 to no. 517 were recorded.

b. In May , Rice Company issued the following three cheques:

1. May 10, to the Employees' Union , cheque no. 533.

2. May 15, to the CRA, cheque no. 550.

3. May 20, to the Provincial Health Care Insurance company, cheque no. 565.

How much was each cheque for?

c. What entries would be made to record the three cheques in b. above?