5	Purchased inventory on account for $25,000 + 13% HST. Terms 2/10, n30.
13	Hired two full-time staff members, Lan and Liz, both who earn $36,000 a year and are paid bi-weekly beginning Jan 24.. Assume basic payroll deductions for Ontario. They work five days a week (Mon-Friday)

24	Paid both Lan and Liz their bi-weekly pay. Calculate deductions for CPP, EI and Ontario tax. Record employee portion only.

how to entries that 3 account on general journal