Campbell Construction, has a December 31 year end and prepares financial statements annually. They have gathered the following information to prepare the current years statements.

1. The payroll register showed the following total unpaid amounts as at December 31. Journalize the employee and employer expenses related to this register.

Gross Pay	EI Premiums	Income Tax	CPP	Total Deductions	Net Pay	Admin Salaries	Sales Salaries
7480	166.18	2534.67	248.19	2949.04	4530.96	1600	5880

2. Services provided to customers for the month of December were $5,000. These services are taxable and are on account and not recorded. The PST is 6% and the GST is 5%.

3. On September 1 a client paid $4000 in advance for services from September 1 to January 31. This amount was credited to the Unearned Revenue account.

4. The company had recorded estimated income taxes each month at the rate of 27% of income before taxes. Total income before taxes for the year was $652,000. At year-end the actual income tax expense has been determined to be $185,500. The actual amount has not been adjusted to the accounts.

REQUIRED: Using the above information, prepare the journal entries on December 31 for Campbell Construction.