(all one question)

On February 28, 2018, Molega Ltd.s general ledger contained the following liability accounts:

Accounts payable		$39,700
CPP payable		2,860
EI payable		1,037
Sales tax payable		5,900
Employee income tax payable		4,969
Unearned revenue		16,000

The following selected transactions occurred during the month:

Mar.	2		Issued a three-month, 6% note payable in exchange for an account payable in the amount of $9,200. Interest is due at maturity.
	5		Sold inventory for cash totalling $38,500, plus 13% HST. The cost of goods sold was $25,000. Molega uses a perpetual inventory system.
	9		Received the property tax bill of $18,000 for the calendar year. It is payable on May 1.
	12		Provided services for customers who had made advance payments of $11,300 including 13% HST, which is not payable until the related sale occurs.
	13		Paid $5,900 HST to the Receiver General for sales tax collected in February.
	16		Paid $8,866 to the Receiver General for amounts owing from the February payroll for employee payroll deductions of $6,831 (CPP $1,430, EI $432, and employee income tax $4,969) and for employee benefits of $2,035 (CPP $1,430, and EI $605).
	27		Paid $28,200 to trade creditors on account.
	31		Paid employees for the month. Gross salaries totalled $15,700 and payroll deductions included CPP of $803, EI of $295, and employee income tax of $6,160. Employee benefits included CPP of $803 and EI of $413.

Record the above transactions. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.)

Date Account Titles and Explanation Debit Credit (To record sales) (To record cost of goods sold)