Q2- Aciers Leroux, with operations in Qubec, is a twice-monthly remitter. The statutory deductions withheld from the three bi-weekly payrolls in August are as follows. On the August 3 pay, the employees Qubec Pension Plan contributions were $7,414.22, their Employment Insurance premiums were $1,875.00, their Qubec Parental Insurance Plan premiums were $789.00 (based on insurable earnings of $150,000.00, their federal income tax withholdings were $24,700.00 and their Qubec provincial income tax withholdings were $29,300.00. The employers contribution to the health services fund was $6,390.00 and the employers Commission des normes, de l'quit, de la sant et de la scurit du travail premiums were $3,750.00. On the August 17 pay, the employees Qubec Pension Plan contributions were $8,966.72, their Employment Insurance premiums were $2,250.00, their Qubec Parental Insurance Plan premiums were $946.80 (based on insurable earnings of $180,000.00, their federal income tax withholdings were $29,640.00 and their Qubec provincial income tax withholdings were $35,160.00. The employers contribution to the health services fund was $7,668.00 and the employers Commission des normes, de l'quit, de la sant et de la scurit du travail premiums were $4,500.00. On the August 31 pay, the employees Qubec Pension Plan contributions were $8,190.47, their Employment Insurance premiums were $2,062.50, their Qubec Parental Insurance Plan premiums were $867.90 (based on insurable earnings of $165,000.00), their federal income tax withholdings were $27,170.00 and their Qubec provincial income tax withholdings were $32,230.00. The employers contribution to the health services fund was $7,029.00 and the employers Commission des normes, de l'quit, de la sant et de la scurit du travail premiums were $4,125.00. The employer has a reduced Employment Insurance premium rate of 1.269. Calculate the total amount to be remitted to Revenu Qubec on September 10.

Q2- The journal entry for your recent payroll run has the following entries in it: Salaries and wages expense $98,000.00 debit, CPP contributions payable $4,693.00 credit, EI premiums payable $2,210.00 credit, income tax payable $37,580.00 credit and union dues payable $875.00 credit. What amount must be posted to Salaries and wages payable in order to make this a balanced entry?