Current Attempt in Progress

Swifty Wholesalers Ltd$.$ has a December $31$ year end. The company incurred the following transactions related to current liabilities:

Swifty's cash register showed the following totals at the end of the day on March $17$: pre$-$tax sales $$56,000,$ GST $$2,800,$ and PST $$3,920.$

Swifty remitted $$49,000$ of sales taxes owing from March to the government on April $30.$

Swifty paid its employees for the week of August $15$ on August $20.$ The gross pay was $$80,000.$ The company deducted $$4,240$ for CPP$,$ $$1,264$ for $EI,$$$6,400$ for pension, and $$16,020$ for income tax from the employees' pay.

Swifty recorded the employer portions of CPP and El for the week of August $15$ on August $20$ for $$4,240$ and $$1,770,$ respectively.

On September $15,$ all amounts owing for employee income taxes, CPP$,$ and El pertaining to the payroll transactions above were paid.

On December $31,$ Swifty's legal counsel believes that the company will have to pay damages of $$52,000$ next year to a local utility company. $($Hint$.$ This will affect the Utility Expense account.$)$

Record journal entries for the transactions above. $($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. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$