Pina Colada Corporation offers enriched parental benefits to its staff. While the government provides compensation based on Employment Insurance legislation for a period of 12 months, Pina Colada increases the amounts received and extends the period of compensation. The benefit program tops up the amount received to 100% of the employee's salary for the first 12 months, and pays the employee 71% of his or her full salary for another 6 months after the El payments have stopped. Zeinab Jolan, who earns $52,000 per year, announced to her manager in early June 2020 that she was expecting a baby in mid- November. On October 29, 2020,9 weeks before the end of the calendar year and Pina Colada's fiscal year, Zeinab applied for and began her 18-month maternity leave. Assume that the Employment Insurance program pays her a maximum of $720 per week for 52 weeks. For the purpose of this question, ignore any tax, CPP, and El deductions when making payments to Zeinab. Prepare all entries that Pina Colada Corporation must make during its 2020 fiscal year related to the parental benefits plan in regard to Zeinab Jolan. (Round answers to decimal places, eg. 5,275. 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 Ofor the amounts.) Date Account Titles and Explanation Debit Credit (To record employee benefit expense) (To record payment of parental leave benefits for one week) e Textbook and Media List of Accounts Prepare one entry to summarize all entries that the company will make in 2021 relative to Zeinab Jolan's leave. (Round answers to O decimal places, e.g. 5,275. 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.) Account Titles and Explanation Debit Credit e Textbook and Media List of Accounts Calculate the amount of parental benefits payable at December 31, 2020, and 2021. (Round answers to 0 decimal places, e.g. 5,275.) 2020 2021 Parental Leave Benefits Payable $ $ Explain how these amounts will be shown on Pina Colada's SFP. (Round answers to 0 decimal places, e.g. 5,275.) 2020 2021 Current liability $ $ Long-term liability $ $