Question $7$: $(18$ marks$)$

On March $31,2025,$ Belmont Company had the following payroll liability account balances in its

general ledger:

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 $13$ Issued a cheque to the Receiver General for the amounts due for CPP$,$ El$,$ and Employee

income tax.

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.