The Cestia Co. of Lethbridge pays its workers twice each month. Data for the two pay periods on June are shown below. (Click the icon to view the payroll register.) Union dues must be remitted to the union treasurer by the 15th of the following month. Cestia Co. matches the employees' charitable contributions to Save the Children Canada on a 4-to-1 basis. Donations are mailed to this organization semi-annually. A cheque will be sent for the first half of the year on July 5 . Employee deductions for Charitable have remained consistent since January 1. Requirements a. Assuming that the payroll register has been posted but no entries have been made for employee benefits expense for June, make the two journal entries that are necessary to record this expense of Cestia Co. for June. b. Give details of the various cheques that will be issued in July based on Cestia Co.'s payroll activities for the year so far. a. Assuming that the payroll register has been posted but no entries have been made for employee benefits expense for June, make the two journal entries that are necessary to record this expense of Cestia Co. for June. Complete the journal entry for the first half of June. (Record debits first, then credits. Explanations are not required. Round your answers to the nearest cent.) Complete the journal entry for the second half of June. (Record debits first, then credits. Explanations are not required. Round your answers to the nearest cent.) \begin{tabular}{|c|c|c|c|c|} \hline Date & Accounts & PR & Debit & Credit \\ \hline \multicolumn{5}{|l|}{ June 30} \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} b. Give details of the various cheques that will be issued in July based on Cestia Co.'s payroll activities for the year so far. (Round your answers to the nearest cent.) \begin{tabular}{lll} Cheque Date & Cheque Issued To & Cheque Amount \\ \hline July 5 & Save the Children Canada & \\ July 15 & Union Treasurer & \\ July 15 & Receiver General & \\ \hline \end{tabular}