Recording payroll entries in the General journal based on the following payroll register: A company has three employees, each of whom has been employed since January 1, earns $3,000 per month, and is paid on the last day of each month. On March 1, the following accounts and balances appeared in its ledger. a. Employees' Income Taxes Payable. $1.298.25 (liability for February). b. El Payable, $358.56 (liability for February). c. CPP Payable, $804.36 (liability for February). d. Employees' Medical Insurance Payable. $1.380.00 (liability for January and February). During March and April, the company completed the following related to payroll: Mar. 17 Issued cheque #635 payable to the Receiver General for Canada. The cheque was in payment of the February employee income taxes, El, and CPP amounts due. 31 Prepared a general journal entry to record the March payroll register, which had the following column totals: $149.40 Income Taxes $1,298.25 CPP $402.18 Medical Insurance $345.00 Total Deductions $2.214.63 Net Pay $6,785.37 Office Salaries $3,000 Shop Salaries $6,000 31 Recorded the employer's $345.00 liability for its 50% contribution to the medical insurance plan of employees and 6% vacation pay accrued to the employees. Prepared a general journal entry to record the employer's payroll costs resulting from the March payroll. 31 Apr. 14 Issued cheque # 764 payable to the Receiver General for Canada in payment of the March mandatory deductions. 14 Issued cheque #765 payable to National Insurance Company in payment of the employee medical insurance premiums for the first quarter. Required Prepare the entries to record the transactions.