Recording employee benefits expense-a more comprehensive example 0 (45 min) P11-3B. The Candy Co. of Lethbridge pays its workers twice each month. Data for the two pay periods on June are shown below. First half of June Deductions Total income Net Employee Salary Tax CPP EI Union Charitable Na Ann Wyatt 1,640 202 74 31 14 18 1,301 526 Jim Elliott 1,565 210 70 29 18 1,224 527 Louis Rombiero 1,300 150 57 24 14 18 1,037 528 Becky Holmes 1,508 194 67 28 14 18 1,187 529 6,013 756 268 112 56 72 4,749 Cho Pary uuu Second half of June Deductions Employee Zotal income CPP El Union Charitable Net Chuy Salary Tax Pay Na Ann Wyatt 1,640 202 74 31 14 18 1,301 589 Jim Elliott 1,595 214 72 30 14 18 1,247 590 Louis Rombicro 1,300 150 57 24 14 18 1,037 591 Becky Holmes 1,610 202 72 30 14 18 1,274 592 6,145 768 275 115 56 72 4.859 Union dues must be remitted to the union treasurer by the 15th of the fol- lowing month. Candy Co matches the employees' charitable contributions to Save the Children Canada on a two-to-one basis. Donations are mailed to this organization semi-annually. Deductions from all employees to May 31 this year have totalled $580. A cheque will be sent for the first half of the year on July 5. | | 542 CHAPTER 11 Required Check Figure a. Assuming that the payroll register has been posted, but no entries have been Employee Benefits Expense, made for employee benefits expense for Junc, make the two journal entries June 15, 9568.80 that are necessary to record this expense for Candy Co. for June. b. Give details of the various cheques that will be issued in July based on Candy Co.'s payroll activities for the year so far