4. The payroll register for Marty's Marlin Boat reads as follows:

Name Gross Pay CPP EI FIT Union Medical Net Pay

John 300 11.52 5.64 11.86 10.00 15.00 245.98

Marty 250 9.04 4.70 0.00 10.00 15.00 211.26

550 20.56 10.34 11.86 20.00 30.00 457.24

The company matches the employee's medical plan contributions on a one- to- one basis.

Required:

The general journal entry to record the employer's portions.