Samantha Chix has a monthly payroll period. Its payroll for September 30, 2009 was:

Salaries $35,000

CPP deducted $1,500

EI deducted $1,000

Income tax deducted $6,800

Union dues deducted $420

REQUIRED:

Prepare the payroll journal entries for September 30 assuming employees are paid on this day.

Prepare the journal entry on October 15 to pay the Receiver General for Canada.

Prepare the journal entry on October 17 to pay the union dues.