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P11-2B. Gibraltor Co. of Sussex recorded the following payroll details in its payroll jour nal for the month of March: Recording employee benefits expense and subsequent calculations (30 min) Deductions Net Cha. Employee Fred Jones May George Bren Morley Total Income Salary Tax 3,350 492 2,800 430 2,900 352 2,500 274 2,500 256 14,050 1,804 Union CPP EI LTD Medical Dues 151 63 26 38 24 124 53 50 65 24 129 55 50 38 24 G Pay No. 2,556 853 2,054 854 2,252 855 2,020 856 2,000 857 10,882 109 47 26 24 (Ex Joyce Fisher Pat Sailer 109 47 26 19 38 24 P10 178 622 265 179 120 Check Figure Employee Benefits Expense $1,172.00 Union dues are remitted by the end of the following month to the employ- ees' union treasurer. Employees pay 100% of the long-term disability (LTD). Gibraltor Co. matches its employees' contributions to the medical plan and remits by the 20th of the following month. Required a. Assume that there was no employee benefits expense recognized as the pay- roll register was recorded. Give the general journal entry necessary to record this employee benefits expense for March. b. List the cheques, together with their amounts and dates, that Gibraltor Co. would issue in April with respect to the above payroll data. a. GIBRALTOR CO. GENERAL JOURNAL PAGE 5 PR Dr. Cr. Account Titles and Description Date