The Grierson Auto Repair Company pays each of its employees weekly every Friday. During the month of May 2014, there were five pay periods, which are detailed as follows. (Employees pay 100% of the cost of health and dental plans.)
Week 1€“May 2, 2014

Week 2€“May 9, 2014

Week 3€“May 16, 2014

Week 4€“May 23, 2014

Week 5€“May 30, 2014

Required
a. Assuming that the payroll register has been journalized, but no other related entries have been made, prepare the five journal entries necessary to record the benefits expense for May 2014.
b. Give the details of all cheques that Grierson will issue in June 2014 with respect to payroll deductions.

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Deductions Weekly Union Health Dental Net Chą. Employee Earnings IT CPP EI Dues Plan Plan Pay No. Hal Dyer Carol James 805.00 117.50 36.52 13.93 652 11.69 12.85 605.99 1476 LeRoy Cohen 882.00 160.30 40.33 15.26 652 11.69 12.85 635.05 1477 Peter Tsui Wendy Sag 742.00 118.45 33.40 12.84 652 15.80 12.85 542.14 1479 Weekly Totals 4,115.00 679.10 187.05 71.20 32.60 70.78 64.25 3,010.02 760.00 122.40 34.29 13.15 6.52 15.80 12.85 554.99 1475 926.00 160.45 42.51 16.02 652 15.80 12.85 671.85 1478 Deductions Weekly Union Health Dental Net Chaq. Employee Earnings IT CPP EI Dues Plan Plan Pay No. Hal Dyer Carol James 756.00 108.75 34.09 13.08652 1.69 12.85 569.02 1513 LeRoy Cohen 896.00 161.40 41.02 1550 652 11.69 12.85 647.02 1514 Peter Tsui Wendy Sage 725.00 115.60 32.56 12.54 6.52 15.80 12.85 529.13 1516 Weekly Totals 4,023.00 664.05 182.48 69.60 32.60 70.78 64.25 2,939.24 738.00 118.60 33.20 12.77 6.52 15.80 12.85 538.26 1512 908.00 159.70 41.61 15.71 6.52 15.80 12.85 655.81 1515 Deductions Weekly Union Health Dental Net Chą. Employee Earnings IT CPP EI Dues Plan Plan Pay No. Hal Dyer Carol James 734.00 113.65 33.00 12.70 652 11.69 12.85 543.59 1578 LeRoy Cohen 456.00 154.00 19.24 7.89 652 11.69 12.85 243.81 1579 Peter Tsui Wendy Sage748.00 117.15 33.69 12.94 652 15.80 12.85 549.05 1581 Weekly Totals 3,579.00 674.90 160.50 61.92 32.60 70.78 64.25 2,514.05 785.00 125.90 35.53 13.58 6.52 15.80 12.85 574.82 1577 856.00 164.20 39.04 14.81 6.52 15.80 12.85 602.78 1580 Deductions Weekly Union Health Dental Net Cha. Employee Earnings IT CPP EI Dues Plan Plan Pay No. Hal Dyer Carol James 758.00 108.75 34.19 13.1 652 11.69 14.50 569.24 1605 LeRoy Cohen 902.00 163.90 41.32 15.60 652 11.69 14.50 648.47 1606 Peter Tsui Wendy Sage 756.00 116.50 34.09 13.08 652 15.80 14.50 555.51 1608 Weekly Totals 4,081.00 652.85 185.35 70.60 32.60 70.78 72.50 2,996.32 830.00 131.60 37.75 14.36 6.52 15.80 14.50 609.47 1604 835.00 132.10 38.00 14.45 6.52 15.80 14.50 613.63 1607 Deductions Weekly Union Health Dental Net Chą. Employee Earnings IT CPP EI Dues Plan Plan Pay No. Hal Dyer Carol James 736.00 113.65 33.10 12.73 6.52 11.69 14.50 543.81 1639 LeRoy Cohen 884.00 160.30 40.43 15.29 652 11.69 14.50 635.27 1640 Peter Tsui Wendy Sage 78.00 119.62 34.19 13.11 652 15.80 14.50 554.26 1642 Weekly Totals 4,062.00 674.44 184.41 70.26 32.60 70.78 72.50 2,957.01 752.00 118.47 33.89 13.01 6.52 15.80 14.50 549.81 1638 932.00 162.40 42.80 16.12 6.52 15.80 14.50 673.86 1641