On January 31, 2021, Blossom Company had the following payroll liability accounts in its ledger:

Canada Pension Plan payable		$7,902		Life insurance payable		$860
Disability insurance payable		1,290		Union dues payable		1,460
Employment Insurance payable		3,775		Vacation pay payable		20,720
Income tax payable		16,302		Workers compensation payable		4,325

In February, the following transactions occurred:

Feb. 4		Sent a cheque to the union treasurer for union dues.
7		Sent a cheque to the insurance company for the disability and life insurance.
13		Issued a cheque to the Receiver General for the amounts due for CPP, EI, and income tax.
20		Paid the amount due to the workers compensation plan.
28		Completed the monthly payroll register, which shows gross salaries $93,100; CPP withheld $4,291; EI withheld $1,715; income tax withheld $17,695; union dues withheld $1,624; and long-term disability insurance premiums $1,400.
28		Prepared payroll cheques for the February net pay and distributed the cheques to the employees.
28		Recorded an adjusting journal entry to record February employee benefits for CPP, EI, workers compensation at 5% of gross pay, vacation pay at 4% of gross pay, and life insurance at 1% of gross pay.

Journalize the February transactions and adjustments. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
Feb. 4Feb. 7Feb. 13Feb. 20Feb. 28
	(To record remittance of union dues payable.)
Feb. 7
	(To record payment of life and disability premiums payable.)
Feb. 13
	(To record remittance of payroll deductions.)
Feb. 4Feb. 7Feb. 13Feb. 20Feb. 28
	(To record remittance of Workers Compensation payable.)
Feb. 4Feb. 7Feb. 13Feb. 20Feb. 28
	(To record salaries expense.)
Feb. 4Feb. 7Feb. 13Feb. 20Feb. 28
	(To record payment of salaries payable.)
Feb. 4Feb. 7Feb. 13Feb. 20Feb. 28
	(To record employers benefits expense.)