6) The following selected transactions for Sadie's Welding Supplies, an Alberta company, occurred in 2023 and 2024. The company's year-end is December 31 and uses a perpetual inventory system. 2023 Purchased an office building for $265,000 plus 5% GST by issuing a 6%,10-year Oct. 14 bond for the building and paid the GST in cash. 22 Sold inventory costing $14,500 to a customer for $42,000 plus GST, 2/10, n/30. Nov. 1 Received payment for the October 22nd sale. 18 Purchased inventory costing $23,000 plus GST, 2/15, n/30. 3 Paid for the November 18 th purchase. Dec. 31 Accrued interest on the bond. Accrued warranty expense on $1,250,000 in sales for the year at the rate of 3.5% 31 of sales. 2024 31 Accrued $74,000 in estimated income tax expense. Jan. 31$8,720 paid on purchases). Apr: 14 Paid the first six month interest installment on the 10 year bond. Jun. 2 Paid $4.500 in repair costs for defective products sold under warranty. Required: Record the transactions in the general joumal. Use days to calculate any interest accruals and payments : 7) M \& D Company has numerous employees who are paid on a monthly basis. Payroll information for August of the current year is given below. Prepare the joumal entries to record the August payroll and the payroll benefits expense for M \& D Company for August. Also prepare the entries to record the payment of payroll withholdings to the govemment and other agencies on September 15. Explanations are not required