Answer areas in white. *Note* 3. (ii) cannot be named Payroll Taxes Expense

In providing accounting services to small businesses, you encounter the following situations. 2. 1. Grainger Corporation rings up cash sales and sales taxes separately on its cash register. On April 10, the register totals are pre-tax sales of sales $5,200 plus GST of $300 and PST of $400. Darby Corporation receives its annual property tax bill in the amount of $8,100 on May 31. 3. (1) During the month of March, Neufeld Corporation's employees earned gross salaries of $60,400. Withholdings deducted from employee earnings related to these salaries were $2,950 for CPP, $1,068 for EI, $7,780 for income taxes, and $370 for union dues. (ii) Neufeld's payroll costs for the week were $2,950 for CPP and $1,495 for El. Sr no. Account Titles and Explanation Debit Credit 1. Cash Sales Sales Tax Payable 2. Property Tax Expense Property Tax Payable 3 (1). Salaries Expense 60400 CPP Payable 29 El Payable 10 Employee Income Tax Payable MATION Union Dues Payable Cash 482 3 (11). 4445 CPP Payable EI PAYABLE 14 Account Titles and Explanation Debit Credit Cash Sales Sales Tax Payable 700 Property Tax Expense Property Tax Payable Salaries Expense 60400 CPP Payable 2950 El Payable 1068 Employee Income Tax Payable 7780 Union Dues Payable 370 Cash 48232 4445 CPP Payable 2950 EI PAYABLE 1495