The payroll register for Rice Company is summarized below for the month of April

Employee Total Salary Tax CPP EI Medical Union Dues Net Pay Chq.No

Bob Roberts 3,250 454 146 61 28 21 2,540 514

Robin Case 2,800 433 124 53 56 21 2,113 515

Bailey Tropp 2,450 336 107 46 56 21 1,884 516

Ishma Blumen 2,800 392 124 53 56 21 2,154 517

11,300 1,615 501 213 196 84 8,691

Union dues are remitted to the Union Treasurer by the 10^th day of the next month. Rice Company matches its employees contribution to medical plan.

Required:

a. Record the employers payroll expense with proper description.

b. Record the employers payroll deduction liabilities with proper description.

c. Remit source deductions and other deductions with proper description to:

1. Employeess Union, Cheque No. 545 dated May 10.

2. CRA, Cheque No. 550 dated May 15.

3. Provincial Health Care Insurance Co, Cheque No. 565 dated May 20.