Question 5: (21 marks) On March 31, 2025, Belmont Company had the following payroll liability account balances in its neneral ledrar. 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 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, El 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