$1.$ Centrum Advertising services, Saskatchewan$(5$GST$,5$PST$)$ business has a December $31$ year end and prepares a financial statement annually. Centrum gathered the following information to prepare the current liability section of its December $31,2016$ balance sheet. Determine what will be included in the current liabilities sectiona$.$ Centrum borrowed $$88000$ on January $22016$ payments are made annually for $4$ years each January $2$ YearAnnual Payment$Principal proportion of payment $Interest portion of payment$Principal Balance at year end$$20152016201720182019113951139511395113951139585159026956710142107502880236918281253645394853045920892107500$ b$.$ Property taxes of $$8750$ were unpaid and unrecorded at December $31,2015$c$.$ The Payroll register showed the following total unpaid amounts as at December $2015$d$.$ The company provided services to clients totalling to $$188000$ including PST and GST in the month of Decembere. The unadjusted trial balance showed unearned service revenue of $ $7900.$ $$5000$ of this amount has been earned by December $31[10$ marks$]$ Gross PayEI PremiumIncome TaxesUnited wayCPPTotal deductionsNet payOffice salariesSale salaries$7850175\mathrm{.}643296\mathrm{.}75320394\mathrm{.}754075\mathrm{.}643784\mathrm{.}361900\mathrm{.}00940\mathrm{.}00$Centrum Advertising services, Saskatchewan$(5$GST$,5$PST$)$ business has a December $31$ year end and prepares a financial statement annually. Centrum gathered the following information to prepare the current liability section of its December $31,2016$ balance sheet. Determine what will be included in the current liabilities section

a$.$ Centrum borrowed $$88000$ on January $22016$ payments are made annually for $4$ years each January $2$

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