Question 3 of 3 -/35 View Policies Current Attempt in Progress On January 31, 2021, Carla Vista Company had the following payroll liability accounts in its ledger: Canada Pension Plan payable $8,022 Life insurance payable $900 Disability insurance payable 1.370 Union dues payable 1.540 Employment Insurance payable 3,935 Vacation pay payable 22.320 Income tax payable 16,702 Workers' compensation payable 4.725 Feb. 4 7 13 In February, the following transactions occurred: Sent a cheque to the union treasurer for union dues. Sent a cheque to the insurance company for the disability and life insurance Issued a cheque to the Receiver General for the amounts due for CPP. Et and income tax. 20 Paid the amount due to the workers' compensation plan, 28 Completed the monthly payroll register, which shows gross salaries $97,100 CPP withheld $4,371: El withheld $1,875; Income tax withheld $18.495; union dues withheld $2,024; and long-term disability insurance premiums $1.560 Prepared payroll cheques for the February net pay and distributed the cheques to the employees. Recorded an adjusting journal entry to record February employee benefits for CPP, El workers compensation at 5% of gross pay, vacation pay at 4% of gross pay, and life insurance at 1% of gross pay. 28 28 Journalize the February transactions and adjustments. (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 for the amounts. Round answers to decimal places, eg. 5,275. Record journal entries in the order presented in the problem) Debit Credit Date Account Titles and Explanation