The Ripcord Parachute Club of Burlington employs three people and pays them on a weekly basis. Payroll data for the four weeks in February 2012 are shown below:
Week 1€”February

Week 2€”February

Week 3€”February

Week 4€”February

Assumptions
Employees pay 100% of the cost of long-term disability (LTD). Employees contribute just over 5% of their salary to the pension plan; the employer contributes 6% of the employees€™ salary to the plan. Medical cost is split 50/50 by employees and employer. All payroll-related deductions are paid on the 15th of March, 2012.

Required
a. While recording in the payroll journal for February, the Ripcord Parachute Club bookkeeper did not record any expense for employee benefits. Give the four journal entries that should be made for the month to record this expense.
b. Post the entries from the payroll journal and the entries in a. above to the T accounts shown as follows. (You may ignore the accounts that are not shown.)

c. List the cheques and the amounts of the cheques that will be issued on March 15 for the February payroll

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Deductions Net Chq Employee Sal.Tax CPP EI LTD Pen. Med. Pay No. Phil Lesage 800 135 36 14 17 41 16 541 205 Linda Barry 800 121 36 14 17 41 10 561 206 Howard Post 1,000 179 46 17 17 52 16 673 207 Deductions Net Chaq Employee .ax CPP EI LTD Pen. Med. Pay No. Phil Lesage 900 169 41 1617 48 16 593 216 Linda Barry 80 121 36 14 17 41 10 561 217 Howard Pos 1,000 179 46 17 17 52 16 673 218 Deductions Net Chą. Employee Sal.Tax CPP EI LTD Pen. Med. Pay No. Phil Lesage 900 169 41 16 17 48 16 593 221 Linda Barry 800 121 36 14 17 41 10 5 222 Howard Post 1,000 179 46 17 17 52 16 673 223 Deductions Net Chaq. Employee Tax CPP EI LTD Pen. Med. Pay No. Phil Lesage 900 169 41 16 17 48 16 593 244 Linda Barry 8 121 36 14 17 5 10 551 245 Howard Post 1,250 267 59 22 17 63 16 806 246 Income Tax Payable CPp Payable El Payable Pension Plan Liability Medical Plan Payable LTD Pavable Employee Benefits Expense