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

Haines, Inc. prepared the following payroll summary for the current month, April $2027$:

Total salaries $$46,000$

Employee deductions:

Employee income taxes withheld $11,500$

Hospital insurance premiums $1,430$

Union dues withheld $1,190$

CPP is deducted at $5\mathrm{.}75\%$ and EI is deducted at $1\mathrm{.}58\%.$

Haines contributes to a private pension plan on behalf of its employees in the amount of $9\%$ 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.