Question $7$: $(12$ marks$)$

Burlington, Inc. prepared the following payroll summary for the current month:

Total salaries $$49,500$

Employee deductions:

Employee income taxes withheld $12,270$

Hospital insurance premiums $1,542$

Union dues withheld $978$

CPP is deducted at $4\mathrm{.}95\%$ and EI is deducted at $1\mathrm{.}73\%.$

Burlington contributes to a private pension plan on behalf of its employees in the amount of $7\mathrm{.}5\%$ of gross pay. A vacation pay accrual is also made in the amount of $4\%$ of the gross pay.

Required:

Prepare the journal entries to record:

a$)$ The month's payroll register.

b$)$ The cost of employee benefits for CPP and EI$.$

c$)$ The cost of employee benefits for the private pension plan and vacation pay.